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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Filmmaker's incomes and the forms of film financing under the Income Tax Act
 Valeková, Anna ; Marková, Hana (advisor) ; Boháč, Radim (referee)
The reason why I chose this subject matter is my interest in a possible interconnection between two fields of law, apparently far from each other-financial and copyright law. As a link between the copyright and financial law I chose the filmmakers' incomes di-rect taxation of 1) their own final incomes prepared to be freely spent and 2) their in-comes gained to be used for the financing of the creation and exploatation of the film. The above mentioned groups of incomes affect each other, since if the filmmakers want to earn their own, final incomes, first they have to gain finances (taxable incomes) ne-deed to finance the film. I focused on the filmmakers' incomes resulting from the exer-cise of their copyrights. I also analyzed taxation of filmmakers' incomes other than tho-se arising from the exercise of the copyright but yet somehow connected to the film. At the beginning of the thesis (namely in the second chapter) I selected a few types of persons that are involved in the film creation and exploatation and I named them "filmmakers. Eventually I analyzed their incomes from the Income Tax Act point of view. The third chapter deals with an application of the Income Tax Act in the case when the filmmakers gain finance to fund the film. When appropriate I dealt with the application of the Income Tax Act...
Detailed record
Filmmaker's incomes and the forms of film financing under the Income Tax Act
 Valeková, Anna ; Marková, Hana (advisor) ; Boháč, Radim (referee)
The reason why I chose this subject matter is my interest in a possible interconnection between two fields of law, apparently far from each other-financial and copyright law. As a link between the copyright and financial law I chose the filmmakers' incomes di-rect taxation of 1) their own final incomes prepared to be freely spent and 2) their in-comes gained to be used for the financing of the creation and exploatation of the film. The above mentioned groups of incomes affect each other, since if the filmmakers want to earn their own, final incomes, first they have to gain finances (taxable incomes) ne-deed to finance the film. I focused on the filmmakers' incomes resulting from the exer-cise of their copyrights. I also analyzed taxation of filmmakers' incomes other than tho-se arising from the exercise of the copyright but yet somehow connected to the film. At the beginning of the thesis (namely in the second chapter) I selected a few types of persons that are involved in the film creation and exploatation and I named them "filmmakers. Eventually I analyzed their incomes from the Income Tax Act point of view. The third chapter deals with an application of the Income Tax Act in the case when the filmmakers gain finance to fund the film. When appropriate I dealt with the application of the Income Tax Act...
Detailed record

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