Commentary

D7.1203 Definition of film production company

Corporate tax
Corporate tax | Commentary

D7.1203 Definition of film production company

Corporate tax | Commentary

D7.1203 Definition of film production company

The definition of a film production company has been tightly drawn to ensure that only the actual producers of a film fall within its ambit, although provisions have been introduced to allow companies to elect1 not to be treated as a film production company (see below).

In respect of a film, a film production company is a company that is responsible for the pre-production, principal photography, and post-production. It must also be engaged actively in production planning and decision-making during those stages, as well as having responsibility for delivery of the completed film, negotiations, contracts

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