4 WEEK ONLINE CERTIFICATE COURSE
INTERNATIONAL TAXATION OF SPORTSPERSONS & ENTERTAINERS
Course Introduction
International Taxation of Sportspersons & Entertainers is a four-week open course (every Monday two hours online), offered by the Academy of Leadership Sciences Switzerland.
The course is designed and delivered by recognized experts in Sports Law. It is being offered as an open course and can be attended by anyone who is, or aspires to get, involved in the industry of sports -including sports administrators, lawyers, sports agents, or intermediaries, current and former athletes, among others.
Course Content
Undeniably, in every business sector there is a tax reality to be reckoned with and, in modern sports, the applicable fiscal treatment in tandem with sporting reasons play an inescapable role upon the activities of sportspersons and entertainers across the globe. In a cross-border context, tax consequences yielded should be profoundly evaluated as they may considerably alter the sums of the transactions. This course aims at providing a so-called helicopter view and a sound understanding of the tax issues pertaining to the sports industry. It is tailored to specific business needs and principal challenges encountered by sportspersons and entertainers.
In particular, this course covers specific topics on tax-related issues including the national and international notion of tax residence special tax regimes, image rights structures, the applicable rules on the qualification, allocation, and apportionment of income derived by sportspersons and entertainers and the general principles underpinning the taxation of ancillary income, wealth planning considerations and practical aspects of tax laws in the context of international football transfers.
Course Details
- Duration of the Course: 4 weeks (every Monday two hours webinar at 18h00 CET)
- Language: English
- Start Date: 13 March 2023
- Study Options 100 % online via Zoom
- Tutorial fees for the whole course: CHF 490 to be paid at least two days before the course starts.
- Admission Requirements: Anyone who is, or aspires to get, involved in the industry of sports can enroll for this course.
- Internet access and an email address are required.
Course Structure
Week 1: Introduction to International Tax Law: Part 1 (2 hours)
• Notion of tax residence – comparative analysis (domestic legislation)
• Special tax regimes
• Basics of international tax law (double tax treaties, dual residence conflicts)
• Introduction to Article 17 OECD MC (General rules on the qualification, allocation, and
apportionment of income derived by sportspersons and entertainers)
Week 2: Introduction to International Tax Law: Part 2 (2 hours)
• Article 17 OECD MC (general principles on the tax treatment of various types of
income derived by international sportspersons and entertainers)
• International income apportionment
• Article 17 OECD MC (principles on the tax treatment of income accrued to another
person other than the sportspersons and entertainers)
Week 3: Wealth Planning (2 hours)
• Notable Real-Life Examples
• Special career curve making sportsman wealth planning peculiar
• Methods and instruments on preserving and protecting wealth for athletes: trust and
life insurance
• Preparing for future career and retiring plan
Week 4: Football Transfers( 2 hours)
• Economic clauses in players’ employment contracts
• Termination fees and sign-on bonus
• Agency fees
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Department Contact
- Hotline +41 (0)44 308 35 22
- World Trade Center Leutschenbachstrasse 95 CH-8050 Zürich
- info@alss-edu.ch
- Mon - Fri : 09:00 - 18:00
Social Info
Accreditation & Certification
The Academy of Leadership Sciences Switzerland (ALSS) is an international education institution that offers continuing education, further education, and post graduate advanced education courses, workshops and programs focusing on advanced studies in Leadership and Management. The ALSS also offers short courses that are not credit- bearing, and do not lead to formal qualifications. All attendees who attend all the four presentations for the International Taxation Of Sportspersons & Entertainers course will be awarded certificates of successful attendance by the ALSS.
Our Faculty
Panagiotis C. Roumeliotis
Dr. Mario Tenore
Francesco Oliveti
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