Le agevolazioni di nuova generazione nella tutela e promozione dell’industria cinematografica: il sistema dei tax credit cinematografici

Autores/as

  • AnnalisaPace Pace Università di Teramo

DOI:

https://doi.org/10.31501/ealr.v10i3.11116

Palabras clave:

empresa – contratos - seguro de responsabilidade civil de diretores e administradores – teoria da agência - análise econômica do direito

Resumen

A tax benefits close examination shows that the particular form of tax credits has prevailed in recent years thanks to easy and autonomous application mechanism and not only. In the film industry it is the same. Moreover in this sector tax credit use shows a special aspect: it expresses an important change of direction in the public policies that are turning from public funding into a real investment.

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Publicado

2020-04-08