The Centre National du Cinéma et de l’Image Animée has carried out a comparative study of the performance of tax incentive systems within the film and television production sectors in Europe and Canada. This study analyses in detail the workings of these systems in Belgium, Canada, Luxembourg, Germany, Ireland, Hungary and the United Kingdom. These measures have been studied by comparison with the French system. The work has been carried out by two institutions. Hamac Conseils has undertaken the sections on Belgium, Luxembourg and Canada. The comparative analysis of the measures in Ireland, Britain, Germany and Hungary has been led by the Mazars office.