In this IRIS plus Hasan Bermek analyses a wide spectrum of tax issues relevant to the audio¬visual sector and demonstrates the various ways in which these issues relate. His article is both a guide to the legal framework and a description of the areas which may still be regarded as requiring attention. Contents: The Impact of EC Law on the Taxation of the European Audiovisual Industry - Transformation of Author's Rights and Neighbouring Rights in Russia - Media Windows in Flux. Challenges for Audiovisual Media Chronology - User-Generated Content Services and Copyright - The Promotion of cultural Diversity via New Media Technologies. An Introduction to the Challenges of Operationalisation - The Audiovisual Media Services and the Unfair Commercial. Practices Directive - Progress in the Must-offer Debate? Exclusivity in Media and Communication