GUIDE ON SPORTSPERSON TAXATION IN CERTAIN

The Guide is basically aimed at the advisers and representatives of sportspersons, as well as at sportspersons themselves. In a world where it is increasingly common for sportspersons to change team and country of residence, the decision on what offer to accept is no longer only down to questions of a sporting nature, as the tax treatment that the sportsperson is going to receive in the country to which he or she is moving may also tip the balance. From this perspective, knowledge of the tax treatment is a highly relevant factor when negotiating a contract, since the variation in tax rates applying to the same gross package on offer can make one country, and thus one team, a far more attractive prospect than another. The Guide presented by us offers a brief description of the tax issues that will affect a sportsperson who is relocating to certain jurisdictions.