Impact of Foreign Tax Credits On Composer's Royalties

There has long been a dispute between songwriters and publishers as to whether songwriters are entitled to a proportional share of a publisher's savings resulting from foreign tax credits. A recent decision of New York's highest court, the Court of Appeals, resolved this issue in favor of the publisher. Under the ruling, absent express contractual language to the contrary, a songwriter is not entitled to share in the benefit of foreign tax credits taken by his or her publisher. Drafters and negotiators should take particular note of this development.

14 minute readApril 01, 2004 at 09:38 AM
By
Jeremy R. Kasha
Sandra A. Crawshaw
Impact of Foreign Tax Credits On Composer's Royalties

There has long been a dispute between songwriters and publishers as to whether songwriters are entitled to a proportional share of a publisher's savings resulting from foreign tax credits. A

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