Commentary

D7.1271 Definition of theatrical production company

Corporate tax
Corporate tax | Commentary

D7.1271 Definition of theatrical production company

Corporate tax | Commentary

D7.1271 Definition of theatrical production company

A company is a theatrical production company if it is responsible for producing, running and closing the theatrical production as well as making an effective creative, technical and artistic contribution to the production. The company must be actively engaged in planning and decision taking during those stages of a production; and it must directly negotiate, contract and pay for rights, goods and services1. There can be only one production company in relation to a theatrical production. Partnerships are therefore not eligible2. Where more than one company meets the definition of a 'theatrical production company'

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