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TOP By Dyana Carmella, Joseph Chianese and Brendon Tom locations worldwide

When hunting for filmable locations, producers are focused on several key elements, such as landscape, infrastructure, crew and travel/lodging logistics, but the biggest factor always revolves around the bottom line. Just as producers are keenly aware of the budget for their film, TV, animation and new media projects, film commissions around the world are striving to offer high incentive packages to keep filmmakers happy. There are currently 42 U.S. jurisdictions and 31 foreign jurisdictions offering strong film/TV incentives, but the most attractive perks involve consistent laws, processing, funding, infrastructure and favorable exchange rates. To explore the best offerings worldwide, P3 Update aliened with the Entertainment Partners divi- sion EP Financial Solutions, which provides production finance/incentive advice and services to film, TV, commercial and new media producers around the world. The alphabetical lists below explores the U.S. and international jurisdictions offer- ing the most lucrative and reliable incentives along with a jaw-dropping buffet of cinematic scenery.

16 FALL 2014 WWW.P3UPDATE.COM 17 “The Big Bang Theory” shot in Los Angeles, Calif.

U.S. LOCATIONS

CALIFORNIA FLORIDA

First, the big news: California is back. Skeptics From the big cities of Miami and Orlando to small were taken aback by the recent signing of legislation AB beach towns and suburbs, Florida offers quite a range 1839 by California Governor Jerry Brown, which assured of spectacular locations to meet the needs of upcoming that the California Film and Television Incentive will re- film and TV projects. The state also offers an impressive ceive an additional $230 million to its existing $100 mil- list of film commissions that all work together to ensure lion. The new program will also receive $330 million in that each production runs smoothly, such as Dolphin Tale funding each following financial year, which is easing the 2. Florida’s 20-to-30-percent transferable tax-credit pro- worries of the studios currently sending one-hour dra- gram was so successful that the $296 million allocation is mas and TV movies out of state. Eligibility of the credit already gone. An economic study released by the MPAA has also been expanded by removing budget caps for indicates a 4.7 ROI for the program, with the expectation studio and independent feature films, while TV series are of more money being added to the Florida program in eligible regardless of distribution medium. This last point 2015. www.filminflorida.com opens the door for online series, such as those offered by , to take advantage of the credit. And that’s not all: GEORGIA the program offers an additional 5-percent break for vis- ual-effects and music scoring work incurred in the state. Without a doubt, one of the standout states of Meanwhile, California still retains an impressive lineup of 2014 has been the Peach State. Georgia’s booming film top productions, including the TV series “Extant,” “The Big economy is growing at a rapid speed, hosting a steady Bang Theory” and “Modern Family,” and feature films like stream of film productions like Dumb and Dumber To, Need for Speed and ’s much-anticipated The Hunger Games: Mockingjay Part I, The Good Lie and Interstellar. www.film.ca.gov No Good Deed and TV shows like “The Walking Dead” and “Tyler Perry’s Single Mom’s Club.” And it was recently an- 18 FALL 2014 film in the world

all in one

The Florida Office of Film & Entertainment

Florida Office of Film and Entertainment | www.filminflorida.com | Follow us: www.facebook.com/filminflorida Contact the Florida Office of Film and Entertainment: (877) FLA-FILM or 310-241-0116 30% Film Tax Credit www.film.illinois.gov

State of Illinois Department of Commerce & Economic Opportunity nounced that Chris Evans will head south to shoot the Marvel sequel Captain America 3 in the state. Georgia currently offers producers a 20-percent (and added 10-percent logo uplift) transferable tax credit as well as a strong crew base. And Pinewood Studios is build- ing state-of-the-art soundstages to take advantage of the influx of productions. www.georgia.org

HAWAII

Hawaii is the leading tropical filming destina- tion in the U.S. Featuring a diverse natural environ- Actress Shailene Woodley in Divergent, shot on location in Illinois ment, the state is made up of eight main islands with © 2013 - Summit Entertainment each offering uniquely mind-blowing characteristics. Hawaii is also home to a slew of reefs, shoals, moun- to come out,” adds Matsuoka. “[Just look at] the endless tains, volcanos, rainforests, small towns, beach commu- stream of guest talent that has appeared on the new it- nities and cities, some of which served as hosts for the eration of ‘Hawaii Five-0.’” www.filmoffice.hawaii.gov popular TV series “Hawaii Five-0” and the blockbuster film Godzilla. “Hawaii has long been a favorite location for Hol- ILLINOIS lywood due to its distinctly ‘not in America’ looks while still being part of the U.S., with all of the benefits and se- When you’ve got the city of Chicago at bat on curity that offers,” says Location Manager Kent Matsuoka. your team, it can be pretty easy to entice producers to “[Benefits include] the U.S. dollar, English language, no suit up and join the game. The city and the entire state of passport/customs requirements, and first world infra- Illinois boast some of the most breathtaking modern and structure. [And] the best reason for shooting in Hawaii is historical locations. Recent productions shot in Illinois in- that it’s close enough to fly an actor out for a couple of clude the filmsDivergent , Transformers: Age of Extinction days, with many flights and carriers making the run every and Jupiter Ascending and the hit TV shows “Shameless” day out of LAX and most major west coast cities.” and “Chicago Fire.” The state’s 30-percent transferable tax Hawaii currently has a 20- or 25-percent refund- credit has once again been renewed, pushing the sunset able tax credit as well as a 5-percent increase in an ef- date all the way to May 2021. There’s an additional bo- fort to compete with other state offerings. There are also nus of up to 15 percent on labor expenditures for the plenty of first-class accommodations easily accessible employment of residents from geographic areas of high to Hawaii’s popular locations. “Just the excuse of going poverty or unemployment, so the credit can actually to Hawaii can be reason [enough] to convince someone reach a whopping total of 45 percent. Illinois is also the only state with a production in- centive program that includes a diver- sity provision. www.film.illinois.gov

LOUISIANA

Louisiana has been a production giant for much of 2014 with a stream of star-powered blockbusters lining up to take advantage of the state’s incentives. Louisiana’s up-to-35-percent transfer- able tax credit consistently attracts L-R: Actors Robert Downey Jr., and Director David Dobkin on TV shows like “American Horror Story: the set of the Warner Bros. Pictures’ and Village Roadshow Pictures’ drama Freak Show” and slew of studio fea- The Judge, shot on location in Massachusetts tures, such as Dawn of the Planet of the Photo Credit: Claire Folger ©2014 Warner Bros. Entertainment Inc. WWW.P3UPDATE.COM 21 Apes, 22 Jump Street, The Fantastic Four, Pirates of the Car- NEW MEXICO ibbean: Dead Men Tell No Tales and the recently released Left Behind, starring Nicolas Cage and Lea Thompson. It New Mexico remains a film hotspot, thanks to its was also just announced that Sylvester Stallone will shoot 25- or 30-percent film production tax credit (the 5-percent some intense action sequences in Louisiana for the fifth bump is for TV series and resident labor) and a standalone installment of his Rambo film franchise. For a complete 25-percent postproduction tax credit, both of which are list of film commissions visit: refundable. Big budget features, like Transcendence and http://www.louisianaentertainment.gov The Lone Ranger, and TV projects alike have utilized New Mexico’s cinematic locales as a backdrop. AMC’s “Break- ing Bad” just ended its six-year run of filming five seasons MASSACHUSETTS in the state just in time to start shooting its spinoff show “Better Call Saul” in New Mexico. In a recent conversation, Massachusetts currently still offers its reliable Albuquerque’s Director of Communications in the Office 25-percent transferable tax credit, which has attracted of the Mayor Dayna Gardner spoke about the financial the film productions for the sequel Ted 2 (directed by Seth impact high-profile productions have had on the city. MacFarlane and starring ), R.I.P.D. (starring “The industry provides jobs for our citizens that are high- and Jeff Bridges) and the Oscar contender paying and creative,” she states. “Local companies also The Judge (starring Robert Downey, Jr. and ). benefit from having a production here, like lumber com- The state is not only known for featuring a wide array of panies, hotels and restaurants, travel agencies [and] sign period locations that range as far back as the 1600s. With companies.… In fact, almost all local businesses profit in its vast architectural options and a supportive incentive, some way. When ‘Breaking Bad’ was filming, the direct- it’s no surprise why Massachusetts continues to make the spend-per-episode shot over eight days was approxi- cut year after year. www.mafilm.org mately a million dollars to the city.” www.nmfilm.com Vince Gilligan, Peter Gould and Bob Odenkirk in NEW YORK “Better Call Saul,” shot on location in New Mexico © 2014 AMC The Big Apple takes enticing productions to a whole new level, as New York Governor Andrew Cuomo has just extended the state’s incentive pro- gram to 2019 along with an additional $2.1 billion in film funding. New York currently offers a 30-per- cent fully refundable tax credit on qualified produc- tion and postproduction expenses incurred in the state, as well as a 30- to 35-percent postproduction credit on qualified post expenses incurred in-state (for projects not eligible for the film production tax credit program). There’s also a commercial produc- tion credit of 5 percent, a 20-percent annual growth credit (with applications submitted annually), and sales-tax exemptions. Cuomo’s dedication to keep productions happy has led to further enhancements, most nota- bly a 10-percent BTL cost uplift to film outside the metro area in specified Upstate New York counties (beyond Albany) — and this can extend the 30-per- cent New York metro credit up to 40 percent on film-production costs. TV variety and talk shows can also qualify, much like NBC’s “The Tonight Show” and “America’s Got Talent.” Other New York productions include ’s new Cinemax series “The Knick,” Jenji Kohan’s “Orange Is the New Black” and the feature films A Walk Among the Tombstones (starring Liam Neeson), St. Vincent (starring Bill Mur- ray, and Melissa McCarthy), the star- studded comedy This Is Where I Leave You and Bird- staring Michael Keaton. And to serve upstate L-R: Actors , and Director Shawn Levy productions, Empire will create 150 on the set of Warner Bros. Pictures’ dramatic comedy new visual effects and other postproduction jobs in This is Where I leave You shot in New York Buffalo within five years. www.nylovesfilm.com Photo Credit: Jessica Miglio © 2014 Warner Bros. Entertainment Inc. TEXAS

As the home of sprawling cities like Hou- ston, Dallas, San Antonio and Austin, it’s no surprise why the Lone Star State rounds out our top ten for the U.S. The sheer size of the state is enough to lure productions, with its diverse array of landscapes and geological features. Texas also boasts an up-to-22.5- percent grant program for film and television pro- jects that has kept new Film Commissioner Heather Page busy with nonstop applications. Recent pro- jects utilizing everything Texas has to offer include the newly released Men, Women & Children (starring Adam Sandler and Jennifer Garner), Paramount’s summer blockbuster Transformers: Age of Extinction and the NBC sci-fi series “Revolution.” Actors Adam Sandler, David Denman and Dean Norris in www.governor.state.tx.us/film Men, Women & Children, shot on location in Texas Photo by Photo credit: Dale Robinette - © 2014 Paramount Pictures. All Rights Reserved.

INTERNATIONAL LOCATIONS

ABU DHABI centives are the Location Offset at 16.5 percent; the Post, Digital and Visual Effects Offset (PDV) at 30 percent; and a Abu Dhabi really is like no place on Earth. The city Producer Offset of 40 percent for qualifying feature films is vibrant and alive, with its Arab heritage inspiring the and 20 percent for qualifying TV productions and docu- sprawling architecture, and the fantastically hot desert cli- mentaries (which include official co-production treaties). mate produces the sunniest of blue skies throughout the www.ausfilm.com.au year. Abu Dhabi also offers a highly attractive 30-percent cash rebate, the likes of which is enough to entice much- CANADA anticipated franchise productions like Disney’s : Episode VII and Universal’s Fast and . Since 2012, Canada continues to thrive. With an army of film Abu Dhabi’s incentive program has functioned without a offices working overtime in Alberta, British Columbia, funding cap and continues to offer additional bonuses, Manitoba, Ontario, Québec and Yukon, just to name a such as free international travel (when booking with Eti- few, Canada is more than ready to exceed expectations. had Airways), free scouting assistance and no sales tax. The country is known for its stunning locations, highly www.film.gov.ae skilled crews, production service companies and incen- tives that will put a smile on producers’ faces. Recent AUSTRALIA films shot in Canada include Christopher Nolan’s Inter- stellar (which utilized Alberta) and X-Men: Days of Future A filmmaker’s dream locale, Australia is a country Past (Québec). And the upcoming drama The Revenant, that exudes scenic beauty in every direction, and there which stars Leonardo DiCaprio and Tom Hardy, will shoot are a host of film commissions ready help productions in British Columbia and Alberta in 2015. Canada’s gener- with any and all requests. Recent Aussie productions in- ous film incentives vary depending on each region. For a clude Warner Bros. The Great Gatsby and Fox’s The Wolver- complete list of incentives and commissions, ine, and it was recently announced that Disney’s Pirates visit www.ep.com/canada/. of the Caribbean: Dead Men Tell No Tales will send its stars and pirates to film in Queensland. “Disney is pleased to be working with both the Australian govern- ment and Queensland government as we prepare to set sail on our next Pirates adventure,” says Philip Steuer, senior VP of physical production at Walt Disney Studios. “Queensland has an incredibly diverse landscape and Australia’s robust entertainment industry, and many accomplished craftsmen will provide a fantastic home base for our production.” Australia’s Screen Produc- tion incentive program currently offers tax-based incentives and pro- vides a cash rebate to producers on Actor Michael Fassbender in X-Men: Days of Future Past, shot on location in Canada Qualifying Australian Production Photo by Photo: Alan Markfield - © TM and © 2013 Marvel and Subs. TM and © 2013 Expenditures (QAPE). The three in- Twentieth Century Fox Film Corporation. All rights reserved.

WWW.P3UPDATE.COM 25 financial incentive offers a healthy 20 percent of qualifying local spends, and the country takes pride in having reimbursements be an easy and straightforward procedure. www.filminiceland.com

IRELAND

Over the past few years, Ireland has de- veloped a well-deserved reputation as one of the top places to shoot. It now stands out on the global production map, courtesy of its high-profile filming locations that have well served projects like the HBO adventure/fantasy Actors Adrien Brody and Tony Revolori in The Grand series “.” With its breathtaking Budapest Hotel, shot in Germany scenery, experienced crews and outstanding Photo by Martin Scali studios, Ireland is more than equipped to tack- le any film of TV project. The country’s current incentive program has been extended to 2020, with the benefit increasing from 28 percent to 32 percent GERMANY in 2015. In addition, up-front production funding is paid in cash on the first day of shooting or on financial closing. Germany boasts an extraordinary history in cin- The program is capped at 80-percent global spend of up ema that serves as a foundation for its capabilities as a to 50 million euros, and the amount spent on the Ireland modern production hub. Fox Searchlight’s Grand Bu- production must at least equal the amount of investment dapest Hotel and Sony/Columbia’s The Monuments Men eligible for tax relief. recently chose Germany as a filming destination, as the www.irishfilmboard.ie country offers professionally trained English-speaking crews and studios that meet the high- est standards in film technology. Germany is also cherished for its timber-frame old towns and con- temporary architecture. Mean- while, the country stays busy by offering film and TV productions a 20-percent cash grant. www.location-germany.de

ICELAND

Scenic clouds, sunsets Actors Rory McCann and Maisie Williams in and falling snow all make Iceland “Game of Thrones,” shot in Ireland the place where filmmakers can Photo by Helen Sloan attain shots never thought pos- sible. This daring land mass south of the Arctic Circle is packed with lava fields, mountains, glaciers, rivers, oceans, fjords and towns of all shapes and sizes. MALAYSIA Offering a wealth of cinematic possibilities, Iceland can double as a faraway fantasyland as well as a distant plan- Malaysia features coastal plains, forested hills et. Recent productions shot in Iceland include the studio and mountains as well as ideally warm tropical weather films Ben Stiller’s The Secret Life of Walter Mitty, Noah and year-round, making it one of the most utilized film locales Oblivion and the hit TV series “Game of Thrones.” Iceland’s in Asia. It also offers producers state-of-the-art studios,

26 FALL 2014 the latest production equipment, green-screen facilities, NEW ZEALAND broadcast studios, VFX and digital postproduction fa- cilities, and there are more than 70 production-centered Mainland New Zealand features North and South companies ready to assist filmmakers. Incentives-wise, Islands to create one of the greatest filmic backdrops in Malaysia offers a 30-percent cash rebate and low produc- cinematic history. With jaw-dropping landscapes and an tion costs. Additional perks include the recent opening of experienced crew base, it’s clear why this Southwestern Pinewood Iskandar Malaysia Studios (PIMS), whose name Pacific gem makes our list every year. In April 2014, the alone guarantees top-quality production values. The Screen Production Incentive Fund and Large-Budget Weinstein Company is already booked to shoot its new Screen Production Grant was replaced by the New Zea- Netflix series “Marco Polo” at PIMS. land Screen Production Grant (NZSPG), which offers cash www.filminmalaysia.com grants to key film, TV and animation projects that achieve a certain level of qualifying NZ expenditures (QNZPE). Productions with significant New Zealand content are eligible for a cash grant of 40 percent, while in- Peter Jackson (left) of The : The Desolation of ternational productions are eligible shot on location in New Zealand for 20 percent (with a 5-percent up- Photo by James Fisher - © 2012 Warner Bros. Entertainment lift for productions that can demon- Inc. and Metro-Goldwyn-Mayer Pictures Inc. strate significant economic benefits to New Zealand). And the revamped Post, Digital and Visual Effects (PDV) Grant offers eligible productions a 20-percent cash grant of QNZPE with a 5-percent uplift for economic NZ benefits). The presence of Peter Jackson’s acclaimed visual-effects house in remains a big draw for local and visiting pro- ducers, as the facility offers a full suite of digital production services for feature films and commercials. Not only did Weta Digital play a large postproduction role in The

Zoe Saldana, , Chris Pratt, Vin Diesel and Dave Bautista’s characters in Guardians of the Galaxy shot in the © 2013 - Marvel Studio matic locations, including lush green hills, crystal blue waters and the sprawling city of Cape Town. Cape Town Film Studios is backed by national, provisional and local governments as it lures big- budget Hollywood productions like the Nelson Mandela biopic Long Walk to Freedom, the Adam Sandler comedy Blended, The Giver (starring Jeff Bridges and Meryl Streep) and the Reese Wither- spoon drama The Good Lie. www.southafricanfilmcommission.com L-R: Actor Okwar Jale, Director Philippe Falardeau and Actor Kon Akoue Auok on the set of the drama The Good Lie , shot on location in South Africa UNITED KINGDOM Photo Credit: Kelly Walsh Copyright: ©2014 Black Label Media, LLC Across the pond, the United Kingdom has built a film empire that continually attracts Lord of the Rings and film franchises, but it also films like Guardians of the Galaxy, Fast & Furious 6, provided work for Hollywood blockbusters like X-Men: Star Wars: Episode VII and the upcoming Brad Pitt war flick The Last Stand and Fantastic 4: Rise of the Silver Surfer. Fury, as well as the new Starz TV series “Outlander.” The UK www.nzfilm.co.nz touts an extensive crew base of highly skilled technicians and an impressive lineup of film studios, including Pine- SOUTH AFRICA wood, Shepperton and Warner Bros./Leavesden just to name a few. The UK also offers a 20- or 25-percent refund- South Africa has received notable attention in able tax credit that has been so successful with features 2014 for its stunning landscapes, professional studios that it now also serves high-end television and animation and a 20-to-25-percent cash rebate. Its coastline stretch- projects. www.britishfilmcommission.org.uk es over 1,500 miles while offering a wide range of cine-