Claiming the IP Box in the video game industry
The instrument popularly known as the “IP Box,” introduced on 1 January 2019, allows taxpayers to claim a lower, 5% rate of corporate income tax or personal income tax in their annual tax settlements for income generated from commercialisation of qualified intellectual property rights they have created or developed through R&D activity. In this article we discuss how to benefit from the IP Box in the game development industry, who is eligible for the IP Box, and the conditions that must be met.
Video games, virtual currencies, and money laundering
What could video games have in common with money laundering and terrorism financing? Not much, it might seem at first glance. The duties in the Anti Money Laundering and Counter Terrorism Financing Act are mainly addressed to entities involved in financial services, such as banks and payment institutions. The AML/CTF regulations don’t directly refer to video games or persons involved in their development and operation.
In-game advertising: How to play it?
The trend toward advertising in online channels has grown for years, but video games are still not a popular ad platform. While large foreign entities are eager to exploit this opportunity (among game publishers such as Electronic Arts and brands like adidas, Coca-Cola and Daimler), it is harder to find examples of this type of cooperation among Polish entities.
Remote work and “employer of record”: Employment in the video game industry
The game development industry knows no boundaries, and often attracts workers from all over the world. But employment and immigration regulations pose a barrier to drawing on the resources of the global labour market, particularly when a game development studio considers employing persons in Poland who are citizens of countries outside the EU, the EEA, or Switzerland. However, new non-standard forms of work help overcome the difficulties in hiring foreigners, and are worth considering for roles such as programmers, graphic designers, sound engineers, script writers, and game testers.
Legal aspects of the video game industry
The video game development sector has grown rapidly in recent years. With the spread of smartphones, new business models, and distribution platforms, the market for video games has taken off, becoming a key sector of the creative industry. Its growth stirs the imagination and appetite not only of game producers and publishers, but also of the biggest companies in sectors like IT and film, who are increasingly oriented toward the game market. It is also a promising field for investors, particularly from Asia. The industry’s growth has not even been slowed by the COVID-19 pandemic. To the contrary, the industry has taken advantage of this time to reinforce its position and achieve new growth.
Humvee, iPhone, Pip-Boy: Can real-life items be depicted in video games?
Video game designers often place the narrative of their games in contemporary or historical times. This requires them to base elements in the game on items familiar from the real world, such as vehicles, clothing, jewellery, weapons, foods and electronics. Can such depictions be freely used in games, or is consent required?
Tech versus virus: Remote diagnostics
This time we address solutions from the front lines: devices for remote diagnostics which can improve effective detection of the coronavirus and also unburden the health service in other areas. These solutions can also serve as a proving ground for the regulatory approach to oversight of algorithms.
Video-sharing platform services: What will change with implementation of the amended Audiovisual Media Services Directive?
14 listopada 2018 r. Parlament Europejski przyjął nowelizację dyrektywy o audiowizualnych usługach medialnych („dyrektywa AUM”). Jedną z głównych zmian jest wprowadzenie definicji usługi platformy udostępniania wideo. Kto może zostać uznany za dostawcę takiej platformy i z czym się to wiąże?
Tech versus virus: Contact tracing
The battle with the coronavirus is dynamically entering another phase. After the initial shock, we are realising that technology may have a crucial impact on the rate of return to a somewhat more normal life. This doesn’t mean just biotech. Solutions keeping the virus under relative control until effective vaccines reach the market can prove just as important.
Marketing initiatives in corporate groups in the context of personal data protection
Designing marketing initiatives in an organisation so they comply with the regulations, including data protection rules, can be problematic. The situation becomes even more complicated if marketing for several companies within a group is carried out by one of the companies, designated through informal internal arrangements (often without concluding any contracts).
Fines for installing cookies without the user’s consent
Cookies and similar technologies are commonly used marketing tools enabling optimisation of marketing campaigns and more effective targeting of customers. So it comes as no surprise that it’s hard to find a website without a popup window informing users that the site uses cookies, referring the user to the privacy policy and cookies policy for more information. Interestingly, a great majority of these messages are themselves inconsistent with the applicable regulations on data protection, telecommunications, and electronic services.
Italian court says Facebook isn’t free
An interesting ruling has been handed down in Italy in a case involving Facebook’s violation of the collective interests of consumers and data protection. The court held, contrary to common opinion and the social media site itself, that Facebook is not free.