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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

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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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 Introduction to Sports Law course will be awarded certificates of successful attendance by the ALSS.

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Graduate Benefits from ALSS

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