Taxation of Sports Business: An International and French Perspective

International Sports Law Review, Vol. 9, Nos. 1-2, 2011

6 Pages Posted: 26 Apr 2013

Date Written: May 3, 2011

Abstract

This paper investigates the problem relocation of sportsmen and women who emigrate in order to intentionally avoid French taxation. These tax rules have an international scope and are analyzed under the heading "International Tax." A second set of rules vary from staggering sports revenue, rules applicable to artists, up to the Buffet tax, applied only to sport organizations. These rules, which do not directly target relocation, are examined under the heading "Domestic Tax."

Keywords: Taxation, Sports, France

JEL Classification: K34

Suggested Citation

Cavalier, Georges A. J., Taxation of Sports Business: An International and French Perspective (May 3, 2011). International Sports Law Review, Vol. 9, Nos. 1-2, 2011, Available at SSRN: https://ssrn.com/abstract=2256122

Georges A. J. Cavalier (Contact Author)

University of Lyon 3 ( email )

1 rue de Université
B.P. 0638
Lyon, 69007
France

HOME PAGE: http://www.edocdroit-lyon3.com/annuaires_pop_prof.php?id=5008

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