Taxation of professional football players in Europe
Landmann, Victoria
Martínez Quirante, Roser, dir. (Universitat Autònoma de Barcelona. Departament de Dret Públic i de Ciències Historicojurídiques)
Universitat Autònoma de Barcelona. Facultat de Dret

Date:	2020
Description:	60 pag.
Abstract:	Professional footballers in Europe are high-net-worth individual, most of whom come from a different country from the club they play for and are subject to various transfers throughout their careers, which makes their taxation complex. Typically, professional athletes earn income from various sources and in various locations. Often tax planning can reduce the rate of tax on this income, or to avoid double taxation. Moreover, there is no tax uniformity between the countries of the European Union. This study aims to compare the different tax regimes of these taxpayers with regard to income tax in the main countries of the European league.
Rights:	Aquest document està subjecte a una llicència d'ús Creative Commons. Es permet la reproducció total o parcial, la distribució, la comunicació pública de l'obra i la creació d'obres derivades, fins i tot amb finalitats comercials, sempre i quan aquestes es distribueixin sota la mateixa llicència que regula l'obra original i es reconegui l'autoria de l'obra original.
Language:	Anglès
Studies:	Dret [2500786]
Study plan:	Grau en Dret [949]
Document:	Treball final de grau ; Text
Subject:	Taxation ; Football players ; Double taxation ; Tax regimes ; Tax residence ; Taxation of rights in the image ; European Union ; Fraud and tax evasion

60 p, 645.9 KB

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Research literature > Bachelor's degree final project > Law Faculty. TFG