Chapter 372: The Unbelievable Tax Refund Policy
[Chapter 372: The Unbelievable Tax Refund Policy]
After more than two months of preparation, the ER drama crew had been fully assembled by early April. Apart from Vivian Chow, Linton hadn't interfered with the regular cast members. But when the final list was sent to Linton, he found that it was still his original core team -- Anthony Edwards, George Clooney, Noah Wyle, Eriq La Salle, and Sherry Stringfield.
Seeing that list put Linton's mind at ease. Despite switching partners, Michael Crichton's vision and leadership basically remained intact.
By mid-April, the crew had completed shooting the first two episodes of season one, each running 45 minutes. The series broke away from the usual soap opera-style romance and slow-paced storytelling common in American TV dramas. Right from the start, it threw viewers into intense emergency patient rescues, with a pace nearly matching a real ER.
The story then unfolded around the complex relationships among doctors, nurses, and patients, vividly portraying the daily work lives of emergency room staff. It authentically recreated the tense medical scenes in the treatment process.
Though only two episodes, the show already delivered a gripping storyline combined with professional medical content. It balanced tense medical moments with warm interpersonal interactions, leaving viewers riding an emotional roller coaster, unable to look away.
The production department and executives at the UPN TV Network were very pleased after watching the episodes, but the final market response would depend on the audience reaction after the pilot aired.
CEO Chris decided to schedule a two-episode premiere on the 26th and 27th (Wednesday and Thursday) at the prime 9 p.m. slot. The crew was also tasked with cutting a 30-second promo video. UPN would start an intensive cross-channel promotional campaign one week in advance, including ads during the current hottest show, Who Wants to Be a Millionaire.
Promotion of TV dramas and movies worked very differently. Unless it was a sequel to a big hit, new series got little investment in tour shows, posters, or variety interviews. Getting a network-wide trailer campaign was already considered very high-level.
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By late April, preparations for Mission: Impossible were progressing smoothly. All actors had been confirmed. Besides Linton replacing Tom Cruise himself, Catherine replacing Emmanuelle, and Michelle Reis playing Hannah, other main roles were kept from the original lineup -- including Jon Voight, Henry Czerny, Jean Reno, Ving Rhames, Kristin Scott Thomas, Vanessa Redgrave, Marcel Iures, and Jean Caramitru.
Smaller roles and extras were still handled by the William Morris Agency as a package. Product placement in the film also went very well. Based on the plot, five products were integrated. After fierce competition, Armani suits, IBM, and Nokia each sponsored $5 million. Dior clothing (worn by Catherine) and Timex watches each sponsored $2 million. A total of $19 million had already been secured.
Linton set the start date for filming on May 3rd. Preparations for the other four movies were also going smoothly, aiming to start filming around early May. However, The Long Kiss Goodnight would shoot in Wyoming, and The Sixth Sense in Philadelphia. The other films planned to shoot primarily in Los Angeles, mostly on studio sets.
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Robert excitedly approached Linton, who was reviewing Mission: Impossible's preparations. "Boss, I got good news!"
"What good news?" Linton asked.
"Last month, the German government revised their tax code to boost their film industry, attract foreign capital, encourage investment, and stimulate the economy. I heard the MPAA played a big role in lobbying for this. Their new tax refund policy is a huge advantage for our Hollywood blockbusters. We can now apply for a generous tax refund from Germany even before filming starts."
"Wait, are there any strings attached? Like restrictions?" Linton was skeptical. Could Germans be so generous, handing out money to Hollywood productions before filming? Was this some sort of early-stage communism?
"I don't know all the details yet. I just got a call from Roman, the head of Universal's production department. He and CEO Lou Wasserman invited us over to discuss applying for the Mission: Impossible tax refund."
"That's fantastic. Let's go right now."
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They drove to Universal, where CEO Lou Wasserman and producer Roman were already waiting in the conference room. After some brief greetings and coffee, Wasserman handed over a copy of the German tax code and flipped to the section on film tax refunds.
As Wasserman explained, Linton finally grasped the unbelievable truth. Germany's domestic film industry had been completely overshadowed. Commercial films were crushed by Hollywood; art-house films couldn't compete with the French New Wave. But film wasn't just entertainment; it was a crucial platform for national propaganda and cultural influence. As the world's third-largest economy, Germany couldn't just let this battlefield go.
To improve the situation, the federal parliament had been drafting tax reforms since last year to introduce strong tax refund policies supporting its film industry. When the MPAA found out, they invested heavily lobbying for an open policy -- making refunds available not just to German companies but worldwide.
The German review board only approved large-scale investments, and who else but Hollywood could afford to mount such big productions?
"Are there caveats? Like shooting in Germany? German actors in the cast?" Linton asked.
Many countries offered film tax incentives to attract Hollywood shoots but with strict limitations. For example, during his work on The Shallows, Australia demanded films shoot 70% or more domestically for refunds; New Zealand and Canada had similar rules. Even the UK required at least 50% of scenes shot locally and half the cast comprised of British actors, counting even extras.
"Nope, none of those rules."
"Then what's in it for them?" Linton was baffled. This wasn't a small amount of money. When did the MPAA become this powerful?
"Actually, Universal played a significant role in this. That's how we're getting first-hand info and will be among the first to apply."
"Oh? Tell me more."
"You've seen our 1993 production Schindler's List, right?"
"Yeah. Did that film influence the Germans?"
"Exactly. After it exposed the horrors of Nazi atrocities worldwide, it sparked a global outcry against Germany, making the German government realize Hollywood's influence was enormous -- and a pressure they couldn't ignore. In return, we agreed to certain conditions -- they want Hollywood to stop tarnishing Germany's image in future films, at least for movies applying for the tax refund."
"Wow, so Spielberg's Schindler's List really shook them. It's like they're paying Hollywood protection money."
"Exactly! This policy benefits all of Hollywood, opening a whole new profit avenue."
"What are the specific rules? How much refund can we get? How does it work?" Robert asked eagerly.
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