Tax law
IRIS Plus 2016-3: VOD, platforms and OTT: which promotion obligations for European works?
The present issue of IRIS Plus starts with an outlook of the latest market developments, before exploring the regulatory context, and sets out international and European obligations as well as national frameworks. The report then continues considering self- and co-regulatory tools and case-law,...
IRIS Plus 2014-1: The new Cinema Communication
Younger generations nowadays take the existence of the European Union for granted. Today’s European adolescents were born into the European Union, so to speak, but it is a very recent development if we take into consideration the history of Europe as a whole. It is an organisation that was not...
IRIS Plus 2011-2: An Insight into Selected Film Funding Systems
Film aid is not only designed to promote creativity, but it can also be remarkably creative itself in terms of the way it is organised. This is presumably linked to the fact that the definition of common film aid objectives, such as the protection and promotion of cultural diversity and identity...
IRIS Plus 2010-2: Digital Cinema
The European cinema of the near future will be digital. This much seems to be agreed upon by anyone who has a say in the matter. But the road there requires special efforts and may indeed be long and winding. This IRIS plus asks where we stand in the roll-out of digital cinema and it does so with...
IRIS Plus 2009-1: The Legal Status of the Producer of Audiovisual Works in the Russian Federation
This IRIS plus describes important rules of Russian copyright law, focusing on the legal status of the producer of audiovisual works.
IRIS Plus 2007-7: The Impact of EC Law on the Taxation of the European Audiovisual Industry
In this IRIS plus Hasan Bermek analyses a wide spectrum of tax issues relevant to the audiovisual sector and demonstrates the various ways in which these issues relate. His article is both a guide to the legal framework and a description of the areas which may still be regarded as requiring...
IRIS Plus 2005-5: Application of EC Competition Policy regarding Agreements and State Aid in the Audiovisual Field
This IRIS plus links up to the earlier IRIS plus 2003-6 on "European Public Film Support within the WTO Framework" in that both articles examine the double nature of audiovisual goods and services and its impact on supranational regulation.
IRIS Plus 2003-3: European Public Film Support within the WTO Framework
This edition of IRIS plus describes systematically the areas where public film support and the WTO regulatory framework intertwine. The article concentrates on the compatibility of European film support policy with the GATT and GATS rules.