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- Title
TAXATION OF PROFESSIONAL ATHLETES: CROSS-BORDER PERSPECTIVES. .
- Authors
Sprague, Bruce
- Abstract
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.
- Subjects
CANADA; TAXATION of athletes; PROFESSIONAL athletes; PROFESSIONAL sports contracts; TAX laws
- Publication
Canadian Tax Journal / Revue Fiscale Canadienne, 2006, Vol 54, Issue 2, p477
- ISSN
0008-5111
- Publication type
Article