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Michael James

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Articles

Lights, Camera, Credits: How Film Incentives Create Value Beyond the Production Budget

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By Michael Lateur, Ted Kuch, Michael James
| kroll.com
Tax Services July 17, 2026 Film and entertainment tax credits are no longer simply a line item in a production budget. In the most competitive states, a certified credit can function like a monetizable tax asset—refundable to the producer, transferable to a taxpayer with in-state liability or applied directly against state income, gross income, withholding or related taxes.
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Pillion: This Gay BDSM Film Starring Alexander Skarsgård Is Bold, Bleak & Beautiful

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By Michael James
| City Hub Verified
After months of anticipation and plenty of hype, gay BDSM film Pillion has hit cinemas around the world. With much hype for the performances — and the intense sex scenes — the film set certain expectations, which it manages to successfully meet! And yet, simultaneously completely circumvent. Ultimately: Pillion is a bold, bleak, beautiful and thoroughly watchable film. But Pillion is billed as a “gay BDSM romance” — a description that doesn’t entirely fit what the film delivers.
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Some who died in avalanche disaster were part of elite skiing academy

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By Michael James, Thao Nguyen Verified, Thảo Nguyen
| Hot Off The Wire
Several of the victims who died in a backcountry avalanche disaster in California’s Lake Tahoe Region ⁠were members of an elite skiing academy, according to a statement from the school released Feb. 18. "Multiple members of the Sugar Bowl Academy community and others with strong connections to Sugar Bowl, Donner Summit, and the backcountry community died," ‌the statement said, referring to the avalanche on Tuesday.
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