International Film Co-Production Tax and Subsidy Mechanisms

Authors

Margaret Moore

Abstract

International co-production agreements allow two or more countries to jointly produce films and television programming, thereby gaining tax incentives and national production subsidies. Co-production arrangements have resulted in films such as The Crying Game, Damage, and Prospero's Books.

This Article discusses current international co-production issues from the American producer's perspective. The Article is an exercise in global comparison, culminating in a discussion of the Council of Europe's proposal to standardize co-production rules and arrangements.

Recommended Citation

Margaret Moore, International Film Co-Production Tax and Subsidy Mechanisms, 16 UC Law SF Comm. & Ent. L.J. 287 (1993).
Available at: https://repository.uclawsf.edu/hastings_comm_ent_law_journal/vol16/iss2/3