Promising rebates of up to 40% on an infamously expensive art form, tax incentives for film and television production — now offered by nearly four dozen countries — have been instrumental in luring the industry from its traditional capital in Los Angeles to locations around the globe. But there is a catch. Or, more precisely, a test.
Cultural tests, reviewed by a nation’s film office, are meant to determine if a production has significant enough ties to a given country to receive a tax rebate. But they also reveal what factors a country prioritizes to attract entertainment productions.
