What qualifies as a domestic film?
Although the criteria vary by region, it's generally assessed based on factors such as the film's creators, actors, filming location, and primary language.
However, in the United States, things take an odd turn.
According to the official definition, whether a movie is considered an American film has nothing to do with any of the above factors.
It solely depends on how you pay taxes.
First of all, not paying taxes is simply out of the question— the IRS will do everything in its power to collect them, or it wouldn't be known as the strongest department on Earth.
How the wealthy outwit the IRS in their quest to avoid taxes is another story that won't be expanded on here.
In the U.S., there are usually two ways to pay taxes for film productions.
One method involves only paying taxes for the key members of the crew.
If you choose this route, even if the film is shot in the United States and the crew members are all Americans, it will still be considered a foreign film.
Ultraman Powered is a classic example.
Despite being promoted by Tsuburaya Productions as an American Ultraman, since Tsuburaya was too poor at the time to pay taxes for the entire crew, the U.S. officially regarded Ultraman Powered as a foreign production.
As a result, this Ultraman series, made specifically for American audiences, never made it to American television and was only quietly released on VHS.
Unless you're a hardcore tokusatsu fan in North America, you've probably never heard of this series.
On the other hand, if you pay taxes for the entire crew, then even if the film is shot abroad and the creators are all foreigners, it will still be considered an American film.
The Harry Potter series, with an all-British cast, and the Lord of the Rings series, where most of the crew were Australians, are prime examples.
To the IRS, it doesn't matter where the film comes from; they only care about how you pay your taxes.
While paying extra taxes to become a domestic production might seem costly, it also comes with numerous hidden benefits, such as preferential treatment in promotion and theater scheduling.
If this were the pre-reincarnation world, Shinji would certainly have applied for his film to be recognized as a domestic production in North America to facilitate its promotion there.
That's right—before the reincarnation.
In this parallel world, North American filmmakers owe a favor to European filmmakers, so European films receive far more preferential treatment than they did in Shinji's previous life.
The most obvious example is that, even if a film is taxed as a foreign production in North America, distributors there are still willing to promote it.
So, when Shinji referred to North America in this world as a field of chives, he wasn't entirely wrong.
Unfortunately, before Shinji could fully cultivate this chive field, the chives started to fight back.
If you really think about it, this is all because Shinji cut the chives too harshly in North America.
While Europeans might have only trimmed the green tips, Shinji's FZ slashed right through the white stalks.
Looking around, the IRS couldn't find a more conspicuous target than Shinji, so it's no wonder they went after him.
Shinji could somewhat understand the IRS's actions; after all, no one is born with the willingness to be exploited—they'll resist eventually.
But understanding doesn't mean he's willing to accept it.
"Those IRS guys have some nerve!" Shinji grumbled to Cloris over dinner, waving his chopsticks. "If I'm going to get the same treatment whether I'm a domestic product or not, why should I pay extra?"
"Because this time, you might not get the same treatment," Cloris, sitting across from him, replied. "If your new film is still released as a foreign production in North America, the theaters will adjust their treatment accordingly."
Shinji frowned slightly at Cloris's words. "What do you mean? Are they planning to reduce my screenings?"
"They won't go that far—they're still counting on your film to make money," Cloris said with a light laugh, mimicking Shinji's gesture of waving her chopsticks. "Instead, they might reduce your box office share if your film is released as a foreign production."
Shinji was clearly displeased. "Tsk, what are they up to?"
Cloris shrugged and reached for a sushi roll covered in glistening fish roe. "Even though you have influence in the UK, you can't offer any help to American films at the three major film festivals. So, naturally, North America won't give you any special treatment."
"Can't your Times Group do anything about it?"
"We could, if we were willing to take a hard stance, but our relationship is just a partnership. It's not worth clashing with the theaters over it," Cloris replied.
The relationship between Type-Moon Group and Times Group was akin to the alliance between Sun Quan and Liu Bei during the Battle of Red Cliffs—they weren't a single entity but had aligned interests.
Of course, Cloris wasn't Sun Shangxiang; she was more like a female version of Sun Quan, one who had affection for Shinji, who played the role of Liu Bei.
But Shinji would never dare voice this comparison, or he'd be in for a world of trouble from Cloris.
"You can't avoid this issue," Cloris continued, "because companies like Disney and other studios are also involved, pressuring you to increase the cost of screening your films in North America. Basically, Shinji, you've made too much money as an outsider in North America, and now you're the target of envy."
After saying this, Cloris attempted to pick up the sushi with her chopsticks, but her hand trembled, and a few fish eggs fell onto the plate.
"Hmm..." Cloris squinted slightly, carefully placing the fallen fish eggs back onto the sushi before trying again.
This time, she pressed too hard and knocked a small piece of vinegared rice off the sushi.
Feeling embarrassed, Cloris pouted. "I can't believe this. How could I, the heir of the Flora family, lose to a piece of sushi?"
Determined, Cloris set out to conquer the sushi with her chopsticks.
But each time she tried to pick it up, a grain of rice or a fish egg would fall, leaving her in a rather awkward situation.
"I strongly suspect you're doing this on purpose, Shinji," Cloris said in defeat before abandoning her chopsticks and popping the sushi into her mouth with her hand.
"You should've done that from the start. I told you, eating sushi with your hands is easier than using chopsticks," Shinji remarked with a sideways glance. "Besides, sushi is traditionally eaten with hands anyway."
"How was I supposed to know chopsticks were so tricky? North American Chinese takeout is usually easy to eat..." Cloris replied, looking somewhat aggrieved, her big red eyes full of frustration.
Sakura, who had come along with her brother to join the meal, giggled. "Cloris, you're just using too much force. You should handle chopsticks like this."
With practiced ease, Sakura picked up a tuna sushi and popped it into her mouth, chewing contentedly.
Cloris raised an eyebrow at Shinji. "Ahem. I just wanted to give you a taste of authentic Japanese cuisine by inviting you to a sushi place," Shinji said, clearing his throat awkwardly before returning to their previous conversation. "So, what you're saying is, I either have to accept a smaller share or pay taxes to the IRS, right? Either way, I have to spend money to avoid trouble?"
Sakura cut in again, "That won't work. Onii-sama, you don't have the money to spend on avoiding trouble right now."
"Actually, Cloris, the reason my brother brought you to this restaurant is that he's short on cash and had to choose a cheaper place," Sakura continued, not sparing her brother's dignity at all. "But this place does have good food—Arturia loves it."
She then gave Cloris a sweet smile.
"Sakura..." Shinji's eyebrows twitched slightly.
"What is it, Onii-sama?" Sakura retorted. "Just so you know, I'm not going to say nice things to Cloris on your behalf so you can mooch off her."
Shinji responded gruffly, "I don't need that!"
"Who believes you? Isn't your biggest dream to lie in bed and have me take care of you forever? Isn't that the very definition of mooching? Even TV shows have exposed your perverted inner thoughts."
Sakura gave her brother a disdainful look, referencing the grim fate of the Matou family from Unlimited Blade Works.
Shinji's face twitched again. "Mixing reality with fictional stories, Sakura, you should aim higher."
"Pfft, whatever," Sakura muttered, making exaggerated noises of protest before turning her attention back to her tempura.
Cloris, however, was intrigued by what Sakura had mentioned. "Oh? Shinji, you're out of money again?"
Cloris asked in a deliberately surprised tone.
Shinji shrugged. "Gilgamesh trashed the company, so I have to cover part of the damages."
Since Gilgamesh was his Servant, Shinji was responsible for his actions.
Gilgamesh, having a spendthrift lifestyle, didn't have much savings.
Fortunately, his Golden Rule meant he could find money just by walking down the street, so he wouldn't starve.
But expecting him to pay for the damages? Not a chance—Shinji had to foot the bill.
After going through this process several times, Shinji realized that he personally couldn't save money.
As soon as he earned any, something would come up that forced him to spend it.
Compared to Shinji, who lacked financial luck, his business partners were raking in profits, making him quite envious.
Even the Tohsaka family had doubled their fortune over the past few years, progressing from local to national-level landlords.
But Shinji, despite not wasting his money, just couldn't seem to save any. It made him feel like the universe was conspiring against him.
"Could this be a curse from Alaya? Am I destined never to have savings? Maybe I should offer a prayer to EMIYA..."
If Alaya were like a Buddha, then even if EMIYA wasn't a Bodhisattva, he was at least on par with an Arhat.
Offering him incense might actually help.
After all, there's no harm in trying.
"Actually, you don't need to go through all that trouble. There's another way, Shinji," Cloris said with a smile. "If you became a member of the Flora family, wouldn't that solve all your problems?"
Shinji crossed his arms and gave a cold laugh. "Lissy, are you telling me how to live?"
Sakura, who had watched plenty of Hong Kong movies with her brother, poked Shinji and said, "Hard-core mooching, huh? Brother, and you still say you don't want to mooch off someone?"
"Eat your own food," Shinji said, giving Sakura's head a firm tap.
<+>
If you want to see more chapter of this story and don't mind paying $5 each month to read till the latest posted chapter, please go to my
Current Chapter In Patreon:
Link to the latest chapter: