International taxation of athletes using the example of football players
Abstract
This article concerns the international taxation of athletes, and in particular of footballers. The purpose of this article is to present the cross-border situation of football players resident in one country participating in a football competition in another country where they receive a certain income. The article also addresses the issue of whether the taxation of non-resident players in a given country may have a decisive influence on the place of organisation of sports competitions and whether the lack of exemption of their income may be one of the vital factors in the process of selecting the host country of an event or a football tournament. The conclusions drawn from the analysis of these issues are very complex. Taxation of athletes is a multi-faceted phenomenon due to the variety of categories of income they earn. Tax issues, on the other hand, are important in the process of selecting organisers of sports tournaments.
Keywords:
: law, income tax, double tax treaties, Model Convention OECD, international tax law, tax burdenReferences
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