| Benefit as a % of spend | 30.00 |
| Financial cap per production | - |
| Do I have to register/set up a company? | |
| Does foreign cast/crew paid in their home country/region qualify as expenditure? | No |
| Do foreign cast/crew have to pay tax in the host country/state/region? | Yes |
| Does travel to/from country/region qualify as expenditure? | No |
| Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? | No |
| Criteria to access the benefit | - - Minimum spend 300000 (in local currency)
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| When will the benefit/incentive be received? | - - On submission of audited accounts
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| Additional incentives or advantages | - - Rece tour assistance, location finding service
- - An additional 10%, investor tax credit is given on the total aggregate payroll of Louisiana residents. Bringing total credits to 40%.
Tax credits may be transferred back to the State for 85% of face value; however, the state is not accepting transfers between July 1, 2015 and June 30, 2016.
Sales Tax is not recoverable.
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