Commentary

D7.12100 Definition of museum and gallery exhibition production company

Corporate tax
Corporate tax | Commentary

D7.12100 Definition of museum and gallery exhibition production company

Corporate tax | Commentary

D7.12100 Definition of museum and gallery exhibition production company

A company is the primary production company for an exhibition if it makes an effective creative, technical or artistic contribution to the exhibition and directly negotiates for, contracts for and pays for rights, goods and services relating to it1. If the exhibition is held at only one venue the company must be responsible for the production of the exhibition there. If the exhibition is held at two or more venues, the company must be responsible for the production of the exhibition at (at least) the first venue2. Partnerships are not eligible3.

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