Guide on Sportsperson Taxation in Certain Relevant Jurisdictions - Romero, Felix Plaza

Guide on Sportsperson Taxation in Certain Relevant Jurisdictions

Felix Plaza Romero

Yayınevi: Aranzadi

Yayın tarihi: 08/2008

ISBN: 9788483558003

Ciltli | İngilizce |

Tür: Hukuk

  • Temin Süresi 65 - 45 iş günü


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The guide is aimed at the advisers and representatives of sportspersons, as well as at sportspersons themselves. In a world where it is increasingly common for sportspersons to change team and country of residence, the decision on what offer to accept is no longer only down to questions of a sporting nature, as the tax treatment that they are going to receive in the country to which he or she is moving may also tip the balance.

This title offers a brief description of the tax issues that will affect a sportsperson who is relocating to certain jurisdictions. The guide describes the general personal taxation framework that they will be facing. Issues such as the rules on inbound expatriates, the tax treatment of image rights, the exploitation of such rights through corporate vehicles, the tax treatment of nonresidents, and the concept of 'residence', are among the topics covered.

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