The Resource Taxation of professional athletes : cross-border perspectives

Taxation of professional athletes : cross-border perspectives

Label
Taxation of professional athletes : cross-border perspectives
Title
Taxation of professional athletes : cross-border perspectives
Creator
Subject
Language
eng
Summary
Before signing with a professional sports franchise, an athlete has many issues to consider, and tax considerations may be among the last. That said, the tax implications can be significant, as well as complex, particularly where the tax laws of two or more jurisdictions may apply. This article addresses a number of tax issues, both US and Canadian, that may arise for a professional athlete, at the moment of signing the professional contract, throughout his or her career, and on retirement. These cross-border tax considerations, together with the undue compliance burden imposed by many US states (and some cities), highlight some of the complexities of professional sports in the 21st century
Citation source
In: Canadian tax journal = Revue fiscale canadienne. - Toronto. - Vol. 54 (2006),
http://library.link/vocab/creatorName
Sprague, B
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • sportsmen
  • residence
  • tax treaty
  • citizenship
  • individual income tax
  • state tax
  • deferred income
Label
Taxation of professional athletes : cross-border perspectives
Instantiates
Publication
Label
Taxation of professional athletes : cross-border perspectives
Publication

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      52.37366609999999 4.9336932
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