IMRO is one of the most efficient performing rights organisations in the world in terms of the frequency of distributions it makes to its members and affiliated societies worldwide. IMRO does not apply any additional administration charges on overseas public performance royalty earnings. Most other performing right organisations apply additional administration charges on overseas public performance royalties before passing royalties on to their members. These additional fees typically range from 2% – 8% across the PRO network.
IMRO is committed to forwarding international royalties to its members in the shortest possible time. With 12 payment runs a year (January to December), IMRO is at the forefront internationally of providing the most frequent distribution of overseas royalties to its members. IMRO applies a very competitive administration rate of 10% to online royalty income.
IMRO distributes International royalties to its members as part of our monthly distribution schedule. See below for examples of when IMRO receives royalty payments from our 80+ international partners. Each foreign society pays IMRO on a different schedule, depending on its own distribution policies.
All royalties received from an overseas sister society before the 20th of a given month are forwarded to our members by the 15th of the following month.
Society
Country
Number of Distributions to IMRO per Year
Schedule
SADAIC
ARGENTINA
4
JAN/APRIL/SEPT/DEC
APRA
AUSTRALIA
4
MARCH/JUNE/SEPT/DEC
AKM
AUSTRIA
4
MARCH/JUNE/SEPT/DEC
SABAM
BELGIUM
4
MARCH/JUNE/SEPT/DEC
UBC
BRAZIL
4
FEB/MAY/AUG/NOV
MUSICAUTOR
BULGARIA
1
DEC
SOCAN
CANADA
4
APRIL/JUL/OCT/FEB
SCD
CHILE
2
APRIL/OCT
MUST
CHINA-TAIPEI
4
APR/JUL/OCT/DEC
HDS ZAMP
CROATIA
2
JUNE/DEC
OSA
CZECH REPUBLIC
4
MARCH/JUNE/SEPT/DEC
KODA
DENMARK
12
MONHTLY
TEOSTO
FINLAND
4
JAN/APR/JUN/OCT
SACEM
FRANCE
2
APRIL/SEPT
GEMA
GERMANY
4
APRIL/JUNE/SEPT/NOV
CASH
HONG KONG
4
MARCH/JUNE/SEPT/DEC
ACUM
ISRAEL
2
AUGUST/DEC
SIAE
ITALY
2
JUNE/OCT
JASRAC
JAPAN
4
JAN/APR/JUL/OCT
KOMCA
KOREA
4
FEB/MAY/AUG/NOV
AKKA
LATVIA
4
MARCH/JUNE/SEPT/DEC
LATGA
LITHUANIA
1
OCT
ZAMP SKOPJE
MACEDONIA
1
DEC
MACP
MALAYSIA
3
APR/AUG/DEC
PAM CG
MONTENEGRO
1
FEB
BUMA
NETHERLANDS
4
MARCH/JULY/SEPT/DEC
TONO
NORWAY
4
MARCH/JUNE/OCT/DEC
APDAYC
PERU
3
APR/OCT/DEC
FILSCAP
PHILIPPINES
4
JAN/APRIL/NOV/DEC
ZAIKS
POLAND
4
APRIL/JULY/NOV/DEC
SPA
PORTUGAL
4
JAN/JULY/OCT/DEC
UCMR-ADA
ROMANIA
1
APRIL
SOKOJ
SERBIA
1
DEC
COMPASS
SINGAPORE
2
MAY/DEC
SOZA
SLOVAKIA
2
APRIL/AUG
SAZAS
SLOVENIA
1
APRIL
SAMRO
SOUTH AFRICA
4
FEB/APRIL/JULY/NOV
STIM
SWEDEN
7
FEB/MAR/MAY/JUNE/AUG/OCT/NOV/DEC
SUISA
SWITZERLAND
4
APRIL/JUNE/SEPT/DEC
MCT
THAILAND
4
MARCH/JUN/SEPT/DEC
MESAM
TURKEY
2
FEB/SEPT
PRS
UK
4
Feb/MAY/AUG/NOV
AMRA
USA
4
MARCH/MAY/AUG/NOV
PRS
UK
4
MAY/AUG/NOV/FEB
SESAC
USA
2
APRIL/DEC
BMI
USA
4
MAR/MAR/AUG/NOV
ASCAP
USA
4
FEB/MAY/AUG/NOV
VCPMC
VIETNAM
2
APRIL/DECEMBER
Consolidated Certificates of Foreign Royalty Income/Tax Credit
Certification by IMRO (Irish Music Rights Organisation) of tax deducted on foreign royalties
The Irish Music Rights Organisation (IMRO) collects royalties for performances in Ireland and distributes these (less a deduction for costs) to both its members and the international overseas societies that are affiliated to it.
In the same way, the international overseas societies affiliated to IMRO collect royalties for performances overseas and send these to IMRO for distribution to IMRO members. When withholding tax is deducted from foreign royalties paid to IMRO, members bear the withholding tax directly through a deduction from their royalty payments.
Revenue has agreed to accept a tax certificate issued by IMRO as proof of foreign tax deducted.
This certificate will show: Name of member Address of member Tax reference number of member Country of origin of royalty Total copyright income earned Withholding tax rate Amount of tax withheld Period to which certificate relates
When a customer claims a credit for an amount of foreign tax withheld, the certificate issued by IMRO should be accepted as proof of tax withheld and no further supporting documentation should be requested in support of the claim. IMRO will retain the supporting documentation, to back up the information contained in the consolidated certificate of foreign copyright income/tax credit, for the normal period required by Revenue i.e. 6 years. Amounts shown on the consolidated certificate will be in Euro.
In accordance with European Union (Collective Rights Management) (Directive 2014/26/EU) Regulations 2016 IMRO makes its Unmatched Performances and Unmatched Commercials databases available for public review. If you have a query in relation any works featured in these databases please contact distributions@nullimro.ie
Distribution Information Sheets
Your IMRO statement, basis of payment and source explained for your latest royalty statement.