04.10.2022 Transfer of economic ownership in case of licensing of film ... According to the Supreme Tax Court the principles developed for leasing agreements regarding the attribution of economic ownership cannot be applied fully and without reservations to the transfer of the use of film rights. Categories: Supreme Tax Court casesKeywords: film, economic ownership, distribution r ...
05.08.2015 Film pre-release marketing subsidy as profit-sharing loan The Supreme Tax Court has defined a pre-release marketing subsidy paid by a film owner as a profit-sharing loan in view of the net proceeds-based licence fee payable by the distributor at the end of the fixed-term distributorship. Categories: Supreme Tax Court casesKeywords: marketing subsidy, pre-release, film
