Taxation of International Sportsmen

This book provides a detailed analysis of the impact of article 17 of the OECD Model Tax Convention on the tax treatment of income received by international sportsmen.

Why this book?

This book analyses the tax treatment of income received from participation in international sports competition and the extent to which double tax treaty provisions based on article 17 of the OECD Model Tax Convention can be used to regulate the taxation of international sportsmen in the context of sports mega-events.

The current rules of international law relating to the taxation of income of sportsmen do not fulfil their functions in the context of international sports mega-events. Indeed, fiscal measures developed in the current practice of organizing major sports tournaments are inconsistent and often incompatible with the general principles of international law and domestic law of the host countries. In particular, comparative research shows that despite the right to tax foreign sportsmen, host countries of the Olympic Games and football championships are increasingly ready to exempt the champions from income tax under one-off tax regimes.

Taxation of International Sportsmen provides a detailed analysis of the tax breaks offered to non-resident players to supplement or even replace article 17 of the OECD Model and national law based on it. The book also provides an insight into why such alternative measures are adopted and whether article 17 could be changed to meet the requirements of today’s championships.

Downloads

Sample excerpt, including table of contents

This book is part of the IBFD Doctoral Series

View other titles in the series

Author(s)

Karolina Tetłak is Assistant Professor in Tax Law at Warsaw University. She is also associated with the Centre for International Sports Law at Staffordshire University and Thompson Rivers University. She specializes in sports fiscal law, taxation of athletes and tax treatment of sports events. After graduating from Harvard Law School and receiving her law degree summa cum laude from Warsaw University, Dr Tetłak completed the Postgraduate Studies in Taxes and Tax Law at Warsaw University. She has been awarded numerous prizes and scholarships; her master's thesis on Tax Discrimination of Personally Performed Services received the European Academic Tax Thesis Award 2007. Dr Tetłak gained expertise and practical experience at Weil, Gotshal & Manges and PricewaterhouseCoopers. She has authored and co-authored many works on tax law, including articles in Highlights & Insights on European Taxation (WoltersKluwer) and European Taxation (IBFD).