Film Finance, TV Finance Ireland | Taxation | The Irish Film & Television Network

21 December 2024

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FILM / TV FINANCE - TAXATION

IN ASSOCIATION WITH

- Co-Production Agreements - Section 481 - 10 Percent Tax Rate Period - Double Taxation Treaties - The International Financial Services Centre - The Shannon Airport Free Zone - Tax Exemption Scheme for Individuals
CO-PRODUCTION AGREEMENTS

Irish Co-production Agreements

This is background information to the agreements and how they operate.

Australian Co-production Agreements

This agreement between the Governments of Ireland and Australia is designed to promote film making between the two countries.

Canadian Co-production Agreements

Similarly to the Australian agreement this co-production agreement stimulates interest in Irish-Canadian productions
SECTION 481

Section 481 Overview

This is a good background to Section 481 including updates since it was first implemented.

Section 481 Act

This is the detail of the Section 481 Act.

S481 Application Process and Information Required

This explanatory section takes the user through the procedure of application as detailed in the Act.

S481 Example

This is an example of a successful section 481 project.

S481 Guidelines

These are the official guidelines as laid down by the Department.

The 10 percent Tax Rate

The 10% tax rate in Ireland applies to companies based in the International Financial Services Centre.

Double Taxation Treaties

The double taxation agreement allows non Irish owners of Irish companies to receive the after tax profits without any further tax payable by them in their home country

The International Financial Services Centre

The IFSC was established to encourage a broad range of international financial services companies to locate in Ireland.

The Shannon Airport Free Zone

Companies trading from within this zone are applicable for the 10% tax rate.

Tax Exemption Scheme for Individuals

Individuals may locate in Ireland and enjoy tax-free income from their works under this scheme.


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