June 16, 2020 White Sky News
TAX PLANNING – WHAT’S NEW
2020-2021 Federal Budget delayed until October
The release of the Federal Budget has been postponed from its traditional date in May until 6 October. We will keep you advised of any changes that may impact you or your business when this is released.
Company Tax Rate
The company tax rate for small companies with turnover less than $50 million remains at 27.5% for the 2020 financial year. This rate is scheduled to reduce to 26% for the 2021 financial year.
Jobkeeper Payments
At present, JobKeeper is set to continue until 27 September 2020. It’s been a complicated process due to government regulations, so if you have any questions please contact your advisor to discuss.
SUPERANNUATION
- Superannuation Guarantee Amnesty
If you have any outstanding superannuation owing to employees for periods up until 31 March 2018, there is a provision that will allow you to disclose and pay your employees without penalties and claim a deduction for the superannuation that you wouldn’t normally receive. You will need to disclose and pay the superannuation owing before 7 September 2020 to access these benefits.
- Employees Superannuation – June 2020 Quarter
To claim a deduction for employee superannuation in this financial year, you should start making the payments now! There have been delays with processing payments to clearing houses, with some taking up to two weeks. The employee’s super funds need to receive the payment before 30 June 2020 to be eligible for a deduction.
Any superannuation paid after 30 June must be received by the funds by 28th July 2020.
- Other Superannuation Contributions
If you plan on making any other superannuation contributions for directors or employees, they need to be paid as soon as possible. Before you make any additional payments, please contact us.
- Early access to Superannuation
Have you heard about the government’s early access to superannuation in response to COVID-19? Please contact us before making any decisions about accessing your super or making any recontributions.
INSTANT ASSET WRITE-OFF FOR SMALL BUSINESS
Are there any assets you were thinking of investing in? There is currently an opportunity to claim an immediate deduction for some assets costing less than $150,000.
There are some other matters to consider before you do this, please contact us if you would like more information.
TOP TAX TIPS FOR BUSINESS
Do any of the below apply to your business? If so, contact to us to talk about utilising some potential deductions in this financial year.
- Do you have stock or merchandise on hand? If so, you will need to undertake a stocktake at 30 June 2020. Contact us for an explanation on how to do this.
- Do you have any bad debts that you don’t expect to recover?
- Can you prepay any expenses such as rent or insurance?
- Can you bring forward any other expenses (eg. repairs, donations) that you were planning on making next financial year?
TOP TAX TIPS FOR SOLE TRADERS AND INDIVIDUALS
- Working from home
From 1 March 2020 until at least 30 June 2020, you can claim 80 cents for each hour worked. Remember to keep a record of the hours you have worked at home such as a diary or timesheet.
- Use your car for work, but don’t keep a log book?
It is possible to claim up to 5,000 kms at a rate of 72 cents per km for the 2020 financial year.
- Travel expenses
Generally, you need to keep a travel diary if you travel away from home for six or more nights in a row to claim a deduction for your expenses. You are required to keep receipts for all work-related travel, except in some circumstances where you are employed and receive a travel allowance.
APRA AMCOS Royalties
Any APRA AMCOS Royalties need to be included in your individual tax return. Foreign withholding tax will need to be assessed on an individual basis to see if a tax offset is available.
Study Loan Repayment Threshold
If you have study and training loans (HELP, VSL, SFSS, SSL, ABSTUDY SSL and TSL), the 2019-2020 compulsory repayment threshold is $45,881.
Aug 29, 2019 White Sky News
White Sky and One of One Governance Scholarship recipients announced!
Joining forces back in March to launch an exciting opportunity for women working in the Australian music industry, White Sky and One of One are THRILLED to announce the inaugural recipients of the Governance Scholarship.
Yeah, you read that right – recipients plural! We were so overwhelmed with the amount and quality of responses that our judging panel decided to grant TWO winners for the program in 2019.
They are …. *drum roll please*….
EMILY ULMAN & ANNE WIBERG
Aug 9, 2019 White Sky News
Kavisha Kuruk Makes Partner at White Sky
With great pride we announce Kavisha Kuruk as our newest Company Partner at White Sky.
After working as an accountant in general practice and later the magazine publishing industry, Kavisha began her journey at White Sky in 2014. With a passion for Australian music and a natural flair for numbers, Kavisha quickly rose through the ranks to claim the senior position of Business Manager.
Kavisha has since completed her CPA qualification, was instrumental in launching the company Tax division last year, and will now join John Atkins, Damien Luscombe, Mike Landers and Matt Bird as Partners of the White Sky Group.
“Being the first female Partner is something I’m really proud of. I want to make sure I represent women well at the top level. I’m lucky enough to work with clients such as Meg Mac, Sampa the Great, Jack River, Nai Palm and Vera Blue – all amazing and hard working. They inspire me to be the same.”
Taking time out of her (very busy) schedule, Kavisha shared her thoughts on working at White Sky, what it means to be a Partner, who inspires her in the industry and what she’d dance to on a desert island:
What do you love about working at White Sky?
“First and foremost, the people!
You don’t get much better staff than here, all hired because they have a passion for numbers and music. I also love how fast paced it is – there’s never a dull moment.”
Who has been an influence in the industry for you?
“Our very own Director of Royalties (and recent recipient of the 2019 Outstanding Achievement AIR Award), Gerry McKenna. She is a boss lady and has made waves in the industry.”
How do you feel about becoming a Partner in the company? What does it mean for you?
“It’s a life goal achieved! It’s been something I’ve wanted ever since I decided I wanted to become an accountant… to feel part of something beyond being an employee.”
What 3 words would you use to describe working at White Sky?
“Innovation / Welcoming / Teamwork”
What are 3 desert island albums for you?
“Dark Red by Shlohmo – I listen to this album almost daily, it’s dark and moody; Bloom by Rufus Du Sol – ‘Innerbloom’ is a song that always puts me in a better mood; Wolfgang Amadeus Phoenix by Phoenix – something to dance to.”
“I never thought I would be able to combine my accounting degree with my love of music. And going to gigs of course is a bonus.”
White Sky Royalties Update – Issue #12
Congratulations Gerry!
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Winner! Photo – Morgan Sette http://www.morgansette.com/
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Gerry McKenna wins the 2019 Outstanding Achievement AIR Award, presented by Merlin.
Applications Open For New White Sky & One Of One Scholarship
Helping “ensure that more women have the necessary governance training and capabilities to advance their board careers and leadership skills”.
Australian music business management and accounting services business White Sky and not-for-profit charity One Of One have joined forces to launch a brand new governance scholarship for women in the music industry.
The recipient of the scholarship will be funded to attend a board governance training program tailored specifically for women.
“This will help ensure that more women have the necessary governance training and capabilities to advance their board careers and leadership skills,” a statement from the organisations read.
It “will also produce a flow-on effect, as more women on boards will mean more opportunities for diversity, healthier debate, role models and mentors for emerging people to connect with and learn from, and more diverse leadership within the Australian music industry”.
Applications for the scholarship are open now. Follow the link here for more information and to apply.
4 March 2019 VMDO
VMDO announces White Sky Music Incubator Program
L-R: Nathan Bird, Sabrina Robertson, Katie Besgrove, Coco Eke
Source: VMDO; Photographer: Sianne van Abkoude
A new seed incubator in Melbourne offers access to the proven benefits of working within a specialised music co-working environment to early stage music businesses.
Identifying a need for music businesses ready to take that next step to find a way in with less risk and more support, the Victorian Music Development Office and White Sky Music have teamed up to present the White Sky Incubator. The initiative will offer a subsidised desk in the White Sky Hub for 6 months for up to 10 music professionals per year.
The White Sky Hub in Collingwood boasts an enviable list of music business tenants including the management teams of Look Out Kid (Courtney Barnett, Sarah Blasko, Jen Cloher), Catherine Haridy Management (Bob Evans, Eskimo Joe, Jebediah), Hear Hear (Gretta Ray, Angie McMahon, Ainslie Wills), Heartstop Music (Marlon Williams, Julia Jacklin, The Weather Station), Hear Them Holler (Husky, Jazz Party), Wind & Birds (Ben Whiting, KO KO MO), Fresh Air Artists (Luluc, Ryan Downey), Penney & Logan (Alice Skye). As well as promoters Penny Drop, distributors Ditto Music and Bandcamp, and PR’s Positive Feedback and Penny & Logan. There’s also an alumni list that further proves the benefits of working in such a vibrant and connected space as they’re all very well established music companies: Laneway Festival, BLSTR, Native Tongue Music Publishing, Little Giant to name a few.
White Sky Founder/Director, Tom Harris describes the impetus for the hub, “When I started White Sky I was working out of my bedroom. I eventually moved into a shared office space with other budding music businesses which changed everything. Having other likeminded people around is an invaluable resource for building a business, but it’s also a lot more fun. We launched the White Sky Hub in 2011 to try to emulate that environment and create opportunities to the next generation to share resources, collaborate, learn from one another, and ultimately build stronger music businesses faster.”
The shared space has been reserved exclusively for music businesses to ensure connections between businesses is relevant and mutually beneficial. The space itself has recently been expanded and re-designed to include a listening room, two breakout areas and a stage for live music performances and presentation-style events, including the VMDO’s monthly Networking Breakfasts. These events also bring in guest speakers and other music businesses, artists and entrepreneurs to network and foster new ideas.
“The sense of community created by the music-specific shared work space at co-working locations like White Sky Hub, can be invaluable for micro/small businesses. As well as important social connections, the benefits to business are many, from shared networks, opportunities and collaborations to economies of scale and the incubation of ideas, both formally in meeting rooms and incidentally around the office. The VMDO is proud to be a part of this new initiate to help early stage music businesses take that important step in development”, Bonnie Dalton, General Manager, Victorian Music Development Office.
Applications now open to all Victorian-based music professionals (artist managers and other music businesses) in the early stages of their growth.
To apply, simply send your name, business name, brief list of highlights/achievements related to your business, contact details and a short description of why you like to be considered for a subsidised desk in the White Sky Hub to info@vmdo.com.au
White Sky Royalties Update – Issue #11
News and views from the money side of music. (And Happy New Year!)
User-centric streaming payouts: Not a new idea, but still no sign of adoption.
White Sky, the full-service accounting firm for the music and entertainment industries, has launched a tax division.
White Sky Tax is created in a partnership with Banks Group, a music tax specialist that has worked with the likes of Jet, The Temper Trap, Eskimo Joe, Sneaky Sound System, Kasey Chambers and Tim Minchin.
At launch this week, its services include annual tax compliance; business structure advice and set-up; GST advice and set-up; payroll obligations advice; international tax compliance oversight and royalty audits. Banks Group director Serge Bolzonello leads the new division as White Sky Tax director.
Speaking with TIO, White Sky Group founder and managing director Tom Harris says the tax division is three years in the making. And its arrival comes at a time when homegrown acts are increasingly breaking borders and going global. “Australian bands are reaching international audiences and heading overseas far more regularly which creates a greater need for experts in our field – which is great for us because we love working with artists and going along for the ride,” explains Harris, who co-managed The Temper Trap from 2006 to 2011.
L to R: Tom Harris (Founder and Managing Director of the White Sky Group), Gerry McKenna (Director at White Sky Royalty Accounting), Matt Bird (Partner at White Sky Royalty Accounting), Damien Luscombe (Partner at White Sky Music), John Atkins (Partner at White Sky Music), Serge Bolzonello (Director at White Sky Tax).
The addition of a tax services arm completes the wheel for White Sky, which opened for business in 2002 with a suite of bookkeeping and business management offerings and expanded into royalty and tour accounting ten years later when Gerry McKenna joined as co-director of White Sky Royalty Accounting.
Tax in general is “pretty complicated,” notes Harris on the new division, “but I guess what makes the music industry so tricky is that it’s so unique. International tax laws are different in every country and this affects both touring as well as royalty income for artists. And as the music industry is becoming more and more international, this is now affecting artists, promoters and labels far earlier in their careers than it was even just a few years ago.”
Since opening for business almost 16 years ago, the group has handled all things business and accounting for more than 500 artists, managers, festivals, promoters and labels. Today, the company works with a string of popular artists, from Tame Impala to Gotye, Vance Joy, Guy Sebastian, John Butler, RUFUS, and Angus & Julia Stone and more. Laneway Festival, Spinning Top and Remote Control Records are among its clients.
“In any business, working with people who understand what you do is vital,” adds Harris. “As an artist, manager, festival or record label, the idea is to be creative and focus on your core business. You don’t want to be explaining to your accountant the complexities of how publishing royalties are collected, or how tour promoter deals vary between countries. You want an accountant who can give you advice on these things and knows what to look out for before it’s too late.”
White Sky Royalties Update – Issue #10
News and views from the money side of music.
Spotify equity payouts
White Sky Royalties Update – Issue #9
News and views from the money side of music.
EU Copyright Directive
White Sky Royalties Update – Issue #8
News and views from the money side of music.
Putting the Band Back Together.
What a month in music industry data analytics … Phew!
As many of you have probably seen, Citigroup released an 88 page report on the state of the music business. You can read it for yourself right here:
Of all the points made in the report, the one that grabbed the lion’s share of the media’s attention was that only 12 percent of all the revenue in the music industry ends up going to artists.
The immediate reaction before reading the article was “OK, how can Citigroup have any idea what artists are making from private, individual agreements with labels, agents and promoters?” Well, they don’t. There’s a lot of guess work going on but let’s leave that aside for now.
Their proposed solution to this imbalance in revenue sharing rings out a lot like the other voices in the media-tech world right now: Disintermediation. Take everyone out from between the artist and fan, then the artist will take home all the money. Well, of course. It’s logical to say that if you give out fewer slices of the pie, you get to have more pie. Fine. But the idea of achieving this through further vertical integration just screams winner takes all. Their ideal scenario seems to be that the label, promoter, retailer and distributor become one entity. Less “value leakage” apparently, and the artist sees more of the money.
OK, but at what cost? Is this where we will see companies like Amazon and Google really running away with the industry? They already have the licenses in place with the current content owners, (Google is even positioning itself for the end of that paradigm with its United Masters effort.) They have the physical warehousing and delivery systems for any kind of merch activity. They have their own streaming platforms, their own digital delivery systems (smart speakers/screens, casting devices, phones, smart earbuds, etc.) Google even has it’s own mechanical royalty collection company! And they both have a truck load of user data. Just wait for one of them to buy Live Nation (or whatever Live Nation/Sirius/iHeartRadio becomes,) or a competitor and draw a line under the whole damn thing. Congratulations, super mega-corporation, you are the music industry.
All that aside, the report has some really great data analysis and serves as a good Music Business 101 guide. I recommend you give it a look and I’ve also linked a few articles below.
In other news:
- Compromise reached with SESAC owners and MMA advocates: It looks like there’s not much in the way of The Music Modernisation Act now that SESAC/Harry Fox owners have reached a compromise with other publisher/songwriter groups.
- Podcast Music Licensing: A few words from the Broadcast Law Blog, touching on royalties and licensing music for podcasts. An often overlooked area.
- Growth in performance royalties via smart speakers?: A few more words from the Broadcast Law Blog on the impact on royalties from the proliferation of smart speakers.
- IGTV: The new music streaming platform?: We recently heard news of Facebook doing deals to license and monetise music on it’s platform. Now it’s their buddy Instagram’s turn.
Deadlines:
- PPCA registration deadline — 31st of August: Make sure all new recordings are registered with PPCA to be involved in this years distribution! Get them in here if you’re an artist, or here if you’re a label. If you’re not yet a member of PPCA, artists can register here and labels here.
Feel free to reach out if you need some help with the registration process and as always, don’t hesitate to touch base for any other royalty related questions. We’re always happy to chat!
White Sky Royalties Update – Issue #7
News and views from the money side of music.
$150mil SiriusXM/SoundExchange Settlement
Well, that was a mouthful. It’s also a pocketful of money that is about to be distributed by SoundExchange.
It comes after a lengthy legal battle over miscalculated royalties from 2007–2017. SoundExchange will be distributing the funds across right holders and artists whose sound recordings were used during that period. So, even if you had your biggest hit ten years ago, you could be up for a little windfall.
If you’re a performer and you are not a member of SoundExchange, I’d suggest you look into it. SoundExchange will not pay the artist share to the label like they do in Australia so it’s yours for the taking.
Feel free to get in touch with us for information regarding registration or details around SoundExchange and SiriusXM in general.
In the news:
- European Copyright Reform voted down: The usual suspects came out to fiercely defend creators’ rights to fair payment on one side, and to fiercely defend their memes and “the internet as we know it” on the other. All things aside though, YouTube, why do you pay so little?
- YouTube “not discussing the value gap”: Oh well then … No, but really … Why?
- In the UK Vinyl sales bigger than YouTube income: Perhaps in the meantime it’s worth considering physical formats again.
- Glassnote NOT suing Childish Gambino over SoundEx royalties: But Glover’s side have threatened action, thinking they’re entitled to 95% of the total SoundExchange income. Glassnote thinks not. (And If the recordings were under the usual type of license deal, I think not too. Sorry Don.)
As always, don’t hesitate to touch base for any royalty related questions. We’re always happy to chat!
Deadlines:
- APRA Live Performance Report deadline — 31st of July: for any gigs you played since the 1st of July 2017. Login and get entering here
- PPCA registration deadline — 31st of August: Make sure all new recordings ae registered with PPCA to be involved in this years distribution. Get them in here. If you’re not yet a member of PPCA you can register here
White Sky Royalties Update – Issue #6
News and views from the money side of music.
The Music Modernisation Act
Massive changes to US copyright law will most likely be passed in the Senate after passing unanimously in the House of Reps on April 25th. These wide ranging changes will benefit artists and rights owners in a few ways, the main ones being:
- Copyright protection for performance of pre-1972 master recordings (via digital/satellite radio.)
- Introduction of a central agency to clear mechanical rights for all DSPs and pay copyright owners.
Read a short summary of it right here. (PDF)
More detail here.
And some words from A2IM CEO Richard James Burgess here
In the news:
- YouTube add another music service: You can pay one subscription and get access to YouTube video content ad free, YouTube Music content including UGC and licensed material, and Google Play Music. How are artists paid based on this spread? We’re hoping to find out soon.
- YouTube proposing new TrueView for Reach ad model: Could this help facilitate meaningful income from YouTube for artists?
- Sony to payout Spotify equity outside of recoupment: A better than expected result for artists and indie labels. But will Universal and Warner be brave enough to follow suit?
- Sony ATV also showing writers some love: Sony’s publishing arm will also share result with writers from any Tencent equity cash in.
- A wild Facebook appears!: Properly monetised tracks will be available to sync with your Facebook videos in the company’s move towards caring about artists. Also: live lip syncing?!
As always, don’t hesitate to touch base for any royalty related questions. We’re always happy to chat!
Deadlines:
- ASCAP Onstage deadline — 30th June: for performances in the period Jan — Mar 18. Get them in here.
- BMI Live deadline — 30th June: for performances in the period Oct 17 — Mar 18. Get them in here.
White Sky Royalties Update – Issue #5
News and views from the money side of music.
Dates to remember …
The end of March approaches and with it the end of Q1 2018. Oh how the time flies! … Coming up at the end of this month:
- Dec 17 quarterly or six-monthly royalty accounts on 90 dayaccounting terms due at the end of this month.
- BMI royalty payments due — 16th March for the Sept17 quarter performance royalties.
- BMI Live deadline — 31st March for performances in the period Jul — Dec 17. Get them in here.
- ASCAP Onstage deadline — 31st March for performances in the period Oct — Dec 17. Get them in here.
In the news: The Breakage 2.0 Edition!
A few years ago we heard about Breakage. This was money paid to artists out of the labels’ left over Spotify advances. Lump sums not attributable to any particular artist. With Spotify going public and labels standing to make considerable cash out of their equity shares, we now have … Breakage 2.0 ….
- Universal will share Spotify equity with artists: Announcement comes two years after Sony and Warner announced the same. But how will it be calculated and accounted to artists? Will there be any transparency at all?
- But what about the indies?: WIN urges majors to show some of that love to their distributed indie labels as well.
- Sony ❤’s their indies: Sony responds. Is the first major to commit a share of Spotify equity to the indie labels they distribute. Will the others follow?
- Spotify’s filing documents: And just in case you wanted to pour over the nitty gritty details.
It could be a good idea, while all this Spotify Goes Public news is hot, to get in touch with your label and ask how they propose to account this income. We’re seeing lots of press releases but very few details.
As always, don’t hesitate to touch base for any royalty related questions. We’re always happy to chat!
White Sky Royalties Update – Issue #4
News and views from the money side of music.
Dates to remember …
A few things to keep an eye out for at the end of Feb …
- APRA statements due for the September quarter, including quarterly live performance income for activity in the period.
- Royalty accounts on 60 day accounting terms due at the end of this month.
- Spotify Publishing Settlement claim submissions was due to be available this month. Seems to be a bit behind but you can keep an eye out here for more info or sign up to be advised.
In the news …
- Pandora paying artist’s neighbouring rights to labels: This money, typically held by the artist, could now be getting lost in the shuffle. We break it down for you in our latest medium post.
- Songwriters getting some mechanical love: Landmark ruling sees streaming mechanical rates rise by 44% over 5 years in the biggest rate increase in forever.
- Enrique vs. Universal for “improper accounting”: Pre-streaming deals continue to cause headaches. Moral of the story: CHECK YOUR WORDING. And keep checking your statements!
- Youtube to implement ID numbers for songwriters and artists: It’s no secret that Youtube royalty accounting is a nightmare (trust us, we know,) and money is likely slipping through the cracks. This is a step in the right direction.
- Politicians using your music? What can you do?: Should a politician be able to put your song in his public playlist if you don’t like his politics? Is this equivalent to a brand doing to the same thing? Spotify has rules about brands and artists. How slippery is this slope?
As always, don’t hesitate to touch base for any royalty related questions. We’re always happy to chat!
White Sky Royalties Update – Issue #3
News and views from the money side of music.
Session player/Side-Artist Unclaimed Performance Royalties
Most of us are at least a little bit across the world of Neighbouring Rights. A royalty is generated by the performance of the sound recording which is split between the copyright owner and the featured performer. But in the US, via SoundExchange, A portion of this income is set aside for non-featured performers to be claimed through AFM/SAG-AFTRA. i.e., session musicians, side-artists, etc.
If you fit the description hit up the link below to browse their unclaimed royalties section. Even if you/your client’s name isn’t listed it may be worth considering filling out a registration form for future royalties.
https://www.afmsagaftrafund.org/unclaimed-royalties.php
In the news …
- This week in Your Song Sounds Like My Song — The Lana Del Ray Edition: It can only be assumed that Hazelwood and Hammond will be party to any possible action.
- …. and the Ed Sheeran Edition: Featuring the Marvin Gaye estate/Blurred Lines lawyer and a few dramatic twists.
- An opportunity to get some of that Facebook/Instragram/Oculus publishing money: Could be a great way in for indie publishers and DIY musos. Organised through TuneRegistry and HFA.
- Or, if you’re with Sony/ATV: The Facebook door opens for it’s first major publishing deal. The rest are sure to follow.
As always, don’t hesitate to touch base with us for any further info on anything here!
White Sky Royalties Update – Issue #2
News and views from the money side of music.
Deadline time …
The time is arriving to get your live performance registrations in for BMI and ASCAP members:
- BMI Live deadline — 21st Dec for performances in the period Apr 17 — Sept 17. Get them in here.
- ASCAP OnStage deadline — 31st Dec for performances in the period Jul 17 — Sept 17. Get them in here.
In the news …
- King Gizzard release the masters of their new album for free so fans can press vinyl themselves: A brand new model? Our thoughts on the concept and the implications it has in the current industry climate.
- Player v. UMG: The Case of the Missing Royalties: It’s alleged that Universal were clipping 25% off the ticket for “intra-company payments.” Not as uncommon as you might think.
- Billboard Charts to add to add more weight to paid streams: So … If you pay more for music, your musical opinion is worth more in the charts? And how does this then effect escalations? Discuss.
- Q: “How much do I make from my music on Facebook?”: A: Absolutely nothing. But how will it play out once a deal is done?
White Sky Royalties Update – Issue #1
News and views from the money side of music
It’s that time again …
The June 17 accounting period has well and truly wrapped and royalty statements are dropping into a portal or inbox near you.
Hit us up now and get your statement in for review ahead of the pack.
In the news …
- Make a claim in the $43M Spotify Mechanical Settlement — All the info is here. Claim forms will be available after the final ruling on Dec 1st. Sign up to get email notifications on the outcome and further info.
- ASCAP and BMI playing nice together — the two copyright giants join forces to bring forth a global database of works. But will it work?
- Blockchain and royalties — Automated royalty payments? Smart contracts? Global rights database? Sounds pretty good …
- IFPI report 2017 — The state of the industry for H1 2017, according to global industry body. Spoilers: YouTube is king … (but where’s the money?!)
- RIAA report 2017 — And how about the US in particular? Paid subscriptions through the roof = better royalty revenue for all. (PDF download)
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