Irish Film Board

http://www.irishfilmboard.ie/financing_your_film/Other_Fiscal_Incentives/6

Like France, Ireland also has incentives for filming there, and the film board state that they have a Research and Development Tax Credit that is aimed at achieving technological advancement and improving current technologies.

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Countries Offer Incentives (…)

http://variety.com/2013/biz/global/runaways-welcome-countries-offer-incentives-to-lure-productions-fleeing-hollywood-1200590312/

This link will be useful in talking about Guardians of the Galaxy because it is mentioned in the article, and talks about how filming in the UK offers incentives.

Film France

http://www.filmfrance.net/v2/gb/home.cfm?choixmenu=goodreasons

This can be used as an example, but not a direct one, that there are good reasons for filming in certain locations. France for example has a tax incentive, the currency rate fairs well, though to relate to the LO more so the technology and facilities there are ‘state of the art’.