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Taxation of the Entertainment Industry (10th Edition)

Taxation of the Entertainment Industry (10th Edition)

Author: Schuyler M. Moore
Publisher: CCH U.S.
ISBN: 9780808021421
Published In: June 2009
Format: Paperback , 448 pages
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Contents
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Taxation of the Entertainment Industry (Tenth Edition) is an insightful treatise that helps practitioners spot unique issues before they become problems, interpret rules and regulations correctly, make business decisions that lower taxes, and ensure compliance with the law. This valuable reference by expert practitioner and author, Schuyler Moore, provides in-depth treatment of the taxation of film and television industries, including music and sports. It provides insights on proven strategies and techniques for achieving solid bottom-line results for those practitioners with clients within the entertainment industry.

Taxation of the Entertainment Industry sets forth details of an eight-point master plan for managing entertainment tax issues:

Know how the law characterizes ownership rights and interests

Choose a business form that provides maximum tax advantage

Determine the best time to report and recognize income

Reduce the tax burden through deductions, depreciation, and the investment tax credit

Avoid liability for failure to withhold wages

Realize tax deferral and tax savings through foreign production or distribution

Discover innovative and creative strategies for financing film production and distribution, and

Pay close attention to the special tax considerations that apply to talent.

Moore thoroughly explains all of these issues, opportunities and challenges with clarity in this sure and steady guide through the ins and outs of entertainment tax law.

Overview
Fundamental Characterization Issues
Choice Of Entity
Income Recognition, Timing And Characterization
Deductions And Depreciation
Wage Withholding
Foreign Production And Distribution
U.S. Tax Withholding On Foreign Persons
Financing Using Domestic Tax Shelters
Other Financing Methods
Tax Planning For Talent
California Taxation
The Sports Industry
The Music Industry
Film Financing
Forms

Schuyler M. Moore is a partner in the Corporate Entertainment Department at the Los Angeles office of the national law firm of Stroock & Stroock & Lavan LLP. He was the founding Chairman of the Entertainment Tax Subsection of the Los Angeles County Bar Association Taxation Section. Mr. Moore holds undergraduate and law degrees from the University of California at Los Angeles, where he was first in his law class. He has published numerous articles dealing with a wide variety of tax subjects and is the author of The Biz: The Basic Business, Legal and Financial Aspects of the Film Industry. Mr. Moore is an adjunct professor for the UCLA Law School teaching Entertainment Law.