Entertainment and
Media Sector

Transfer Pricing in the Entertainment and Media Sector

At the core of the Entertainment and Media sector lies the creation, distribution, and monetization of content, which has become increasingly digital and accessible thanks to technological evolution. With intense competition, both among traditional and emerging platforms and rapid technological innovations, such as virtual reality and artificial intelligence, content is crucial for maintaining relevance and growth. On the other hand, the growing interdependence between sub-sectors, like video streaming and gaming, is shaping new business models and expanding the sector’s boundaries.

Our sector experts may provide assistance in the following matters:

Sales and Distribution Agreements: Analysing transfer pricing terms for international royalty arrangements and financial waterfalls.
Development / Production Agreements: Evaluating arm's length pricing for hiring key talents, rights agreements, literary option and purchase agreements.
Copyright Counseling and Chain of Title Reviews: Assisting in transfer pricing implications surrounding ownership, rights, and reversion of rights.
Advertising and Promotion: Determining arm's length pricing for commercial operations, product placement, and publicity arrangements.
Publishing, Podcasts, Licensing, and Merchandising: Evaluating transfer pricing for licensing and merchandising agreements.
Music Transactions: Guiding on transfer pricing for artist, licensing, publishing, songwriter, and synch contracts.
Entrepreneurial Investments: Advising on transfer pricing implications for investment transactions, corporate formation, and securities offerings.
Co-Production and Co-Finance: Assisting with the definition of transfer pricing conditions for co-financing and co-production arrangements.
Mergers and Acquisitions: Providing transfer pricing guidance and tax valuation for transactions involved in mergers and acquisitions.
Compliance in terms of the elaboration of the transfer pricing documentation (Local File and Masterfile).
Tax reporting, such as local corporate tax forms.

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Should you wish to discuss further, please contact
our entertainment and media sector transfer pricing experts

Should you wish to discuss further, please contact our entertainment and media sector transfer pricing experts