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A Proposal for the Taxation of Athletes

Andres E. Bazo
affiliation not provided to SSRN

Tax Notes International, Vol. 56, No. 1, 2009

Abstract:
This paper deals with the taxation of athletes and the different legal status of athletes under a contractual relationship (football, soccer, basketball players) and those who are not (golf and tennis players). Additionally, the paper deals with the use of tax havens and other forms to avoid taxation of athletes, especially those independent athletes. Furthermore, the paper analyses the tax regimes of those countries with a high competitive soccer leagues such as Spain, Italy, the United Kingdom, France and others. Finally, the paper address a proposal for the taxation of athletes based not only on source or residence for tax purposes, but also based on citizenship.

Keywords: taxation, athletes, tax havens, tax avoidance, residence, source, citizenship

Accepted Paper Series

Date posted: October 07, 2009 ; Last revised: October 07, 2009

Suggested Citation

Bazo, Andres E., A Proposal for the Taxation of Athletes (October 5, 2009). Tax Notes International, Vol. 56, No. 1, 2009. Available at SSRN: http://ssrn.com/abstract=1483114

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Andres E. Bazo (Contact Author)

affiliation not provided to SSRN ( email )