-
-
-
-
-
-
-
-
-
-
-
-
-
-
£
.
-
£
.
-
-
-
-
-
-
-
-
-
GAMES CULTURAL TEST
If tax breaks are introduced in the UK, it is likely that a points based cultural test will be required to assess eligibility. Based on games from your current or previously released slate of titles what PERCENTAGE of your games do you think may pass on the following criteria
-
-
-
-
-
-
-
-
** The costs which are eligible for the tax credit shall correspond with the design and creation costs. The artistic costs shall cover the personnel charges (salaries and social security) relating to the director, assistant director, artisitic director, the people responsible for the scenario, animation and sound environment. The artisitc costs shall not include personnel costs relating to people resonsible for the programming, provision for offsetting property allocated directly to the creation of the media game, other operating costs.
-
-
-
-
European location of costs and nationality of partners in the creation
-
-
-
Editorial and Technological Innovation
-
-
-
-
-
-
-
-
-