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Real World Digital Video, Second Edition by Gerald Everett Jones, Pete Shaner

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Shooting Offshore—Or Out of State

Your choice of shooting locale may have financial as well as aesthetic implications. Many municipalities, states, and even foreign governments offer inducements to encourage you to shoot—and spend money—on their turf.

U.S. tax law once provided incentives for investment in movies, but these provisions were eliminated years ago. However, government subsidies for film investment still exist in other countries.

Incentives for offshore production often take the form of direct subsidies paid to production units rather than investors. Much of the time, the subsidy is tied to moving some or all of your production to the country in question and contributing to local employment. For example, producers may apply for credits ...

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