ANALYSIS
In response , ZAMP announced that it would suspend all usage licenses it controls together with its peer organizations in Serbia and Croatia , effective January 1,2016 . This ban was interpreted by local media as a ban on the public broadcasting of all Macedonian , Serbian and Croatian music , not just those represented by these organizations . 3 Had it come into effect , the measure would have amounted to a kind of strike of local and regional musicians , albeit much harder to enforce , given the ubiquitous availability of licensed works and weak enforcement mechanisms in the country .
To avoid the ban , in February 2016 , the Ministry of Culture repealed the arbitrary cap on royalties paid by radio and TV broadcasters . However , the exemptions granted to selected types of public and private organizations remains in force today .
This recent series of events demonstrates how little real dialogue there is between stakeholders in today ’ s copyrights marketplace in Macedonia . Laws are passed without consulting stakeholders , copyright users and artists groups regularly hold press conferences to air their concerns and ZAMP rarely appears in public fora of any kind .
3 You can find a full list of local artists that ZAMP represents at : http :// zamp . com . mk / spisok _ clenovi . pdf .
ZAMP did publish its first annual reports in 2014-15 ( available at : http :// zamp . com . mk / godisni _ izvestai . html ). Though they are unaudited and lack much needed detail , here are some key takeaways from the 2015 report :
• Total collections on behalf of all members averaged about 2 million EUR ;
• 58 % of all of ZAMP ’ s 2015 collections were from cable operators ;
• Just 5 % of total revenues are collected from the Macedonian National Radio and Television ;
• ZAMP paid roughly 300.000 EUR to foreign collecting societies in 2015 ; no information is provided on royalty payments made to its members ( the organization ’ s primary function ).
Also recently , a new collective rights organization , SOKOM Map , was formed , providing an alternative for local right holders in this sphere . These are at least a few signs that the Macedonian copyrights marketplace is undergoing some much-needed and long-overdue reform . After many years of stagnation and conflict , here ’ s to hoping that stakeholder dialogue and transparency will continue to increase .
Tax Benefits of Donating Author : Association Konekt Skopje , experts in the corporate social responsibility & philanthropy field
By donating , companies can contribute to social change . “ Smart donating ” is a philanthropic approach that includes strategic thinking and making the most of available tax benefits . To encourage corporate giving to the benefit of public interests , the Law on Donations and Sponsorships in Public Activities created tax benefits . Donors and recipients of donations or sponsorships are entitled to tax deductions on :
• personal income tax ;
• profit tax ;
• value added tax ;
• taxes on gifts , inheritance and property .
For example , in the case of profit tax , total donations or sponsorships given in a current year are deducted from an organization ’ s taxable income , up to 3 % ( for sponsorships ) or 5 % ( for donations ) of the taxpayer ’ s total income .
To help companies and individual donors to use these tax incentives , Konekt and the Center for Tax Policy have developed a tax benefits calculator ( http :// donirajpametno . mk / danochni-kalkulatori /), where users can calculate the potential benefit of a donation or sponsorship with only basic details and a few clicks . On www . donirajpametno . mk , download all the documents and forms you need to take advantage of these benefits .
Spring 2016 Issue 49 23