Communications & Media Art, Entertainment & Sports Tax

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Chicago Mayor’s Tax-Heavy Budget Passes: Lease and Amusement Tax Implications

Last week the Chicago City Council approved Mayor Rahm Emanuel’s 2016 revenue ordinance as part of his tax-laden budget proposal. The revenue ordinance included noteworthy changes to the personal property lease transaction...more

Advertising Law - July 2015 #3

Harlem Globetrotters Get an Assist From CARU - In a rare loss, the Harlem Globetrotters agreed, at the direction of the Children's Advertising Review Unit (CARU), that their age-screening practices for the company's...more

"City of Chicago Expands Tax Reach to Internet Services"

On June 9, 2015, the city of Chicago released two rulings that significantly expand the city’s 9 percent gross receipt tax to charges for cloud computing and other services delivered over the Internet. The first ruling (City...more

Ontario “Grandfathers” Tax Credit Rate Changes

When Ontario announced its 2015 budget, one particular proposed change was met with… well, let’s call it “concern” from the Ontario film and television production community: the reduction of the OPSTC and OCASE tax credits...more

Abu Dhabi is 30 Per Cent More Attractive - Film Commission offers unique rebate to international production companies

The UAE is constantly seeking new and innovative ways to encourage business growth across the Emirates. Film and TV production is one of the diverse range of areas in which the Emirate of Abu Dhabi has actively looked to...more

Ontario’s 2015 Budget Makes Changes to Cultural Tax Credits

The Ontario government released its 2015 Budget on April 23, 2015 – and it makes some significant changes to Ontario’s cultural tax credit regime, including the elimination of the sound recording tax credit. (Please note that...more

Australia: What is and is not a “royalty” for withholding tax purposes? Latest key court decision

By Jock McCormack, James Newnham, Matthew Cridland and Eddie Ahn Introduction The taxpayer, Seven Network Limited, has won a recent decision (22 December 2014) in the Australian Federal Court, Seven Network Limited v Federal...more

Important royalty withholding tax decision

The taxpayer, Seven Network Limited, has won a recent decision (22 December 2014) in the Australian Federal Court, Seven Network Limited v Federal Commissioner of Taxation (2014) FCA1411, which is significant to all...more

Tax Law Alert: The Tax Increase Prevention Act of 2014 Extends Expired or Expiring Provisions

Congress this week passed the Tax Increase Prevention Act of 2014 (the Act), which is expected to be signed by President Obama at any time. The Act renews or extends a number of expired or expiring provisions. Some of the...more

GLOBAL: Main takeaways from our “Global TV Production and Co-Production incentives webinar”

The TV industry is a global business set to be worth more than $400BN by 2020, with predicted year-on-year growth of 4.7%. As incentive programs are becoming increasingly important across the industry, we hosted a “TV...more

A Clarifying Development – “Canadian Content” Tax Credit Regulations Amended

The October 4, 2014 Canada Gazette (being vol. 148, no. 40), contained something of note for Canadian film and TV lawyers: amendments to the Income Tax Act regulations which govern the “Canadian content” tax credits for...more

Sports, Media and Entertainment Intelligence - October 2014 (Global)

BROADCASTING - France: French legislation on evening advertising on public channels: should we expect another shift in policy? - The main French public service broadcaster, France Télévisions, is calling for lift of...more

Advertisement Tax

On 15 August 2014 a new act (Act no. 22 of 2014) entered into force in Hungary, setting out the rules of a new tax category: advertisement tax. According to the act, an advertisement is subject to the tax if it is published...more

Tariffpalooza 2014

Summer 2014. The living is easy; the Copyright Board is certifying tariffs at a furious pace. As we noted back in May 2014 (Towards Certainty on Webcasting – Re:Sound Tariff 8 Certified), the Board certified Re:Sound...more

Promotional Expenses Deductible for Gaming Tax

A nearly unanimous Pennsylvania Supreme Court reversed the Commonwealth Court and held that certain promotional expenses were deductible in calculating gross terminal revenue for purposes of the 34 percent Pennsylvania tax on...more

Sport, Media, and Entertainment Intelligence - April 2014

Spanish Supreme Court orders Le Monde to pay damages to Real Madrid and FC Barcelona - The Spanish Supreme Court has ordered French daily newspaper Le Monde to pay damages of €300,000 to Real Madrid and €15,000 to FC...more

Law À La Mode - Issue 12 – Winter 2013/14 (Global)

In This Issue: - Mandatory Employment Of Women In Retail Stores In Saudi Arabia: Key points for complying with the new requirements for retailers to employ women in female-oriented stores - No Logo Required:...more

Could Johnny Football Go To Jail?

ESPN reported in August that Heisman Trophy winner Johnny Manziel “…agreed to sign memorabilia in exchange for a five-figure flat fee during his trip to Miami for the Discover BCS National Championship.” Of course the...more

Does A Radio Station Have Goodwill?

A recent Claims Court case addressed whether a radio station's assets include goodwill....more

United Kingdom: TV and Animation Cultural Test Finalised

The UK Government has published The Cultural Test (Television Programmes) Regulations 2013 (the “Regulations“) which will come into force on 13 August 2013....more

Partial Win For Golfer In Treaty Case

A recent Tax Court case addressed some interesting athlete and treaty issues. The Court ended up siding with the golfer on some, but not all, of the golfer's positions....more

Advertising Law - April 9, 2010

In This Issue *Special Focus: New Colorado Sales Tax Law Poses Significant Threat to Internet, Catalog Retailers *Linda Goldstein and Tom Morrison Join Faculty of Upcoming Advertising Litigation Conference *15 Years...more

Bullet"iln" Volume 8 Issue 2 - October 27, 2009

In this Issue: *2009 Annual Meeting in San Francisco - ILN Chairman, Lowell Lifschultz Steps Down After 21 Years Hosted by Howard, Rice, Nemerovski, Canady, Falk and Rabkin *2009 European Regional Meeting in Athens...more

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