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A Tax Shelter for the Film Industry: To Invest or Not to Invest?
Christophe Van Linden
Oslo Metropolitan University, Oslo Business School, Norway
D. Lee Warren
Belmont University, Jack C. Massey College of Business, United States
Marilyn Young
Belmont University, Jack C. Massey College of Business, United States
Volume 21: 2024 pp. 00-00: ABSTRACT
This teaching case focuses on tax shelters for audiovisual works. Since its inception in
2003, the Belgian tax shelter system has undergone substantial reforms to make the system more
ethical and reduce risks for investors. The necessity to reform the system was in part highlighted by
a fraud that affected over 1,200 investors. Students take on the role of a business owner
contemplating an investment in the Belgian tax shelter. The case challenges students to discuss the
ethics of tax shelters, identify risks for investors and make an investment decision.
Keywords: tax ethics, tax shelters, film financing.
