Winning the Global Tax Game: Athletes and Cross-Border Income Challenges
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11220%2F24%3A10495490" target="_blank" >RIV/00216208:11220/24:10495490 - isvavai.cz</a>
Result on the web
<a href="https://hdl.handle.net/20.500.14178/2903" target="_blank" >https://hdl.handle.net/20.500.14178/2903</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Winning the Global Tax Game: Athletes and Cross-Border Income Challenges
Original language description
The globalisation of sport brings the requirements of many different tax systems around the world as well as many complex challenges for professional athletes and the necessary obligation to deal with. Tax obligations become more complex and challenging as athletes increasingly compete and earn money internationally. Athletes have to take into account the different tax regimes that apply in the countries where they compete as well as the one in their home country. This paper examines key aspects of international taxation, including the concepts of tax residence, double taxation and the application of international tax treaties, which play a crucial role in how athletes' income is taxed. One of the main issues facing athletes is the risk of double taxation in their home country and the country where the income was earned. This paper analyses how athletes can contribute to mitigating the risk and highlights the importance of effective tax planning. Another important topic is tax residency, which determines where an athlete is liable to pay taxes. This article describes some tax strategies that athletes can use in order to optimise their tax liability. The aim of this paper is to enable athletes to better orientate in the global tax game. The paper will be concluded with a reflection on the current tax challenges in the dynamical and evolving global tax landscape and their possible solutions for athletes as well as some recommendations from a de lege ferenda perspective.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50501 - Law
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2024
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Zdanění příjmů : Soubor statí z odborné konference konané na Právnické fakultě Univerzity Karlovy dne 20. září 2024
ISBN
978-80-286-0154-6
ISSN
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e-ISSN
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Number of pages
16
Pages from-to
185-200
Publisher name
Wolters Kluwer ČR
Place of publication
Praha
Event location
Praha
Event date
Sep 20, 2024
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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