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: 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
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.