Commentary

D7.1252 Definition of a video games development company

Corporate tax
Corporate tax | Commentary

D7.1252 Definition of a video games development company

Corporate tax | Commentary

D7.1252 Definition of a video games development company

A video games development company is one that is responsible for developing the game1 and is actively engaged in planning and decision making during the design, production and testing of the game and it must directly negotiate, contract and pay for rights, goods and services2. If there is no company satisfying these requirements in respect of a video game, there is no video games development company for that game3.

There can only be one video games development company for any one video game4. Where there is more than one company meeting the

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