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By Robert M. Jason
The tax reform bill signed by President Trump at the end of 2017 has caused us to take a fresh look at many long-held assumptions about how to take into account income taxes in planning for the entertainment industry. At the same time, the California Supreme Court recently decided a case that has the potential to eviscerate loan-out corporations entirely. This article discusses loan-out corporations in light of these two important developments.
By Kelly L. Frey Sr.
While thousands of films are made each year in the United States and Canada, less than 800 were theatrically released in 2017, with many exceptional films failing to obtain commercial distribution because of legal issues.
By Scott D. Locke and Laura-Michelle Horgan
Broadcasters around the globe know that Americans want access to digital content and that they often ignore who provides it to them. For business reasons, tax reasons or to try to avoid liability under copyright law, many of these broadcasters intentionally do not set up operations in the United States. However, when these broadcasters transmit content for which they do not have authorization, they may be in violation of the copyright holder’s rights.
By Stan Soocher
The U.S. Court of Appeals for the First Circuit reversed a district court’s award of attorney fees to Sony Corp. under §505 of the Copyright Act for winning a ruling that a lawsuit over a Sony Music songwriting contest should be sent to arbitration.