International Sports Law and Taxation Issues

MAIN TOPICS

• Income tax treatment of athletes and sports performances
• Civil law aspects of image rights
• Experience with CAS and CAS Ad Hoc Division for Euro 2004
• Possible conflicts with and consequences of EC state aid rules
  

CONTENTS OF PROGRAMME

Case studies on the income tax treatment of participants in team sports.

• domestic income tax treatment for shortterm residents
• relevant income tax aspects (e.g. deferred taxation for pensions)
• income tax treaty considerations
• various types of income

         - basic salary
         - premiums
         - sponsorship
         - exploitation of image rights
         - relevant case law

Casse study on tax efficient organisation of international sports events

• Withholding and income tax treatment of incoming athletes
• Income tax obligations of organisers
• Agreement involving Champions League
  Games
• Income tax treaty considerations

Additional issues

• Possible conflict between tax treaty rules and EC law
• Consequences of EC case law (Gerritse)
• Relevant civil law aspects of image rights
• Growing role of the Court Arbitration de Sports (based in Lausanne)
• Corporate tax issues of professional sports teams
• Potential conflicts with EC state aid rules

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