Detalles MARC
| 000 -CABECERA |
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| Campo de control de longitud fija |
03540nam a2200241 a 4500 |
| 003 - IDENTIFICADOR DE NÚMERO DE CONTROL |
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| Campo de control |
ES-BaOER |
| 005 - FECHA Y HORA DE LA ÚLTIMA TRANSACCIÓN |
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| Campo de control |
20190719143206.0 |
| 008 - CAMPO FIJO DE DESCRIPCIÓN FIJA--INFORMACIÓN GENERAL |
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| Campo de control de longitud fija |
170330s2017 ne |||||| ||| 0|||||eng dd |
| 020 ## - ISBN (INTERNATIONAL STANDARD BOOK NUMBER) |
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| ISBN |
9789812878311 |
| 040 ## - FUENTE DE CATALOGACIÓN |
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| Agencia de catalogación original |
ES-BaOER |
| Idioma de catalogación |
cat |
| Agencia que realiza la transcripción |
ES-BaOER |
| 245 0# - MENCIÓN DE TÍTULO |
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| Título |
Tax incentives for the creative industries / |
| Mención de responsabilidad, etc. |
editors: Sigrid Hemels, Kazuko Goto |
| 260 ## - PUBLICACIÓN, DISTRIBUCIÓN, ETC (PIE DE IMPRENTA) |
|---|
| Lugar de publicación, distribución, etc. |
[Amsterdam] : |
| Nombre del editor, distribuidor, etc. |
Springer, |
| Fecha de publicación, distribución, etc. |
cop. 2017 |
| 300 ## - DESCRIPCIÓN FÍSICA |
|---|
| Extensión |
xiii, 245 p. |
| 490 1# - MENCIÓN DE COLECCIÓN |
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| Colección |
Creative economy |
| 510 4# - NOTA DE CITACIÓN/REFERENCIAS |
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| Nombre de la fuente |
Cramb, Robert. "Tax incentives for the creative industries". Cultural trends, |
| ISSN |
0954-8963 |
| Localización dentro de la fuente |
No 106 = Vol. 27, no. 2 (May 2018), p. 143-146 |
| 520 ## - Resumen |
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| NOTA DE RESUMEN |
This book combines insights from cultural economics, public finance, and tax law, providing an accessible and comprehensive introduction in the application of tax incentives for the creative industries. It does not have a single-country focus, but instead uses the perspective and examples of various countries around the world. The book starts with a theoretical part, introducing the concepts of creative industries and of tax incentives: how can the creative industries be defined, why do governments support the creative industries and how can tax incentives be applied as policy instrument. In the globalized and digitalized world in which the creative industries operate, restrictions imposed by guidelines on harmful tax competition and state aid and regulations influencing the (im)possibility of applying tax incentives in cross-border situations have a great impact. For that reason these legal concepts are discussed as well in the theoretical part. Globalization also gives rise to questions on the cross border application of tax incentives. The example of cross border giving is discussed in this respect. The theoretical part is followed by a part that focuses on tax incentives for specific sectors of the creative industries: museums and cultural heritage, the audiovisual industries (film, tv and videogames), the art market, copyright and artists. This part uses insightful examples from various countries to illustrate the application of these tax incentives. As the book takes both an academic and a practical approach, it is of relevance to researchers, students, policy makers and readers involved in the creative industry who seek an in-depth and up-to-date overview of this alternative way for governments to support the creative industries. (Font: Editor) |
| 595 ## - Sumario |
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| Sumario |
1. Introduction / Sigrid Hemels -- Part I. Theoretical context of tax incentives for the creative industries: 2. Defining Creative Industries / Kazuko Goto ; 3. Why Do Governments Financially Support the Creative Industries? / Kazuko Goto ; 4. Tax Incentives as a Creative Industries Policy Instrument / Sigrid Hemels ; 5. Tax Incentives, Harmful Tax Competition and State Aid Considerations in the EU / Raymond Luja ; 6. Tax Incentives Crossing Borders / Renate Buijze -- Part II. Cases: Focus on specific tax incentives: 7. Tax Incentives for Museums and Cultural Heritage / Sigrid Hemels ; 8. Tax Incentives for the Audio Visual Industry / Sigrid Hemels ; 9. Tax Incentives for the Art Market / Sigrid Hemels ; 10. Tax Incentives for Copyright / Dick Molenaar ; 11. Tax Incentives for Artists / Dick Molenaar -- Part III. Conclusion: Conclusion / Sigrid Hemels -- Index<br/> |
| 700 1# - ENCABEZAMIENTO SECUNDARIO--NOMBRE PERSONAL |
|---|
| Nombre de persona |
Hemels, Sigrid |
| Término relacionador |
ed. |
| 9 (RLIN) |
14878 |
|
|---|
| Nombre de persona |
Goto, Kazuko |
| Término relacionador |
ed. |
| 9 (RLIN) |
14879 |
| 830 ## - ENCABEZAMIENTO SECUNDARIO DE COLECCIÓN--TÍTULO UNIFORME |
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| Título Uniforme |
Creative economy |
| 9 (RLIN) |
14880 |
| 856 ## - LOCALIZACIÓN Y ACCESO ELECTRÓNICO |
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| Nota pública |
<a href="Interacció">Interacció</a> |
| Identificador uniforme del recurso |
<a href="http://interaccio.diba.cat/CIDOC/blogs/2018/valor-incentivar-industries-creatives">http://interaccio.diba.cat/CIDOC/blogs/2018/valor-incentivar-industries-creatives</a> |
| 942 ## - ELEMENTOS KOHA |
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| Koha tipo de item |
Libro |
