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Are the cast and crew subject to tax in the jurisdiction where the filming occurs? If so, what steps must be taken to ensure compliance? If any members of the cast or crew have established personal service or loan-out corporations through which their services are provided, is the corporation required to register to do business in the local jurisdiction? Are payments to the corporation subject to tax and/or withholding in the local jurisdiction to qualify for the incentive benefits? Is the corporation subject to tax at the entity level in addition to the tax imposed on the talent?