Winning the Global Tax Game: Athletes and Cross-Border Income Challenges

Kód výsledku v 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>

Výsledek na webu

<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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Jazyk výsledku

angličtina

Název v původním jazyce

Winning the Global Tax Game: Athletes and Cross-Border Income Challenges

Popis výsledku v původním jazyce

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&apos; 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.

Název v anglickém jazyce

Winning the Global Tax Game: Athletes and Cross-Border Income Challenges

Popis výsledku anglicky

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&apos; 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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50501 - Law

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2024

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

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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Počet stran výsledku

16

Strana od-do

185-200

Název nakladatele

Wolters Kluwer ČR

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

20. 9. 2024

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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