12 Dec 2012

Dezvoltatorii de jocuri video nu platesc taxe daca...


Regatul Unit al Marii Britanii si Irlandei de Nord (UK) scuteste de taxe jocurile video care trec cu bine asa-zisul Test Cultural.

 Ca sa devina eligibil, un joc trebuie sa intruneasca cel putin 16 puncte:
  • 4 puncte sunt primite daca dezvoltatorii au realizat cel putin 75% din joc in UK sau alt stat din Zona Europeana Economica (ZEE, zona de liber schimb, din care fac parte tarile-membre ale Uniunii Europene + Norvegia, Islanda si Liechtenstein).
  • 3 puncte daca cel putin 66% din joc a fost realizat in UK sau orice alt stat ZEE sau intr-o locatie neprecizata.
  • 2 puncte daca cel putin 50% din joc a fost realizat in UK sau orice alt stat ZEE sau intr-o locatie neprecizata.
  • 1 punct daca cel putin 25% din joc a fost realizat in UK sau orice alt stat ZEE sau intr-o locatie neprecizata.
  • intre 1 si 4 puncte daca eroii principali ai jocului provin de pe teritoriul UK sau al unui alt stat ZEE sau dintr-o locatie nedeterminata.
  • 4 puncte daca povestea jocului este situata in UK sau in alt stat al ZEE.
  • 4 puncte daca minim 75% din dialogul din joc este in limba engleza, 3 puncte daca procentul este de cel putin 66%, 2 puncte - pentru cel putin 50%, 1 punct - pentru 25%.
  • 4 puncte sunt acordate daca jocul respectiv ajuta la promovarea, dezvoltarea si consolidarea culturii britanice.
  • 2 puncte daca cel putin 50% din munca pentru realizarea jocului a fost depusa pe teritoriul Regatului Unit al Marii Britanii (se aplica pentru dezvoltarea conceptuala, layout si storyboarding, programare, design vizual)
  • 1 punct daca cel putin 50% din munca pentru realizarea jocului a fost depusa pe teritoriul UK (se aplica pentru compunerea si inregistrarea coloanei sonore, inregistrarea vocilor, productia audio, productia video)
  • intre 1 si 8 puncte vor fi acordate pentru pregatirea profesionala a personalului implicat in productia jocului video.




 

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