Commentary

D7.1286 Definition of orchestral production company

Corporate tax
Corporate tax | Commentary

D7.1286 Definition of orchestral production company

Corporate tax | Commentary

D7.1286 Definition of orchestral production company

A company is an orchestral production company if it is responsible for putting on a concert, from start to finish as well as making an effective creative, technical and artistic contribution to the concert. 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 concert. Partnerships are therefore not eligible2. Where more than one company meets the definition of an 'orchestral production company'

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