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- W3122452195 abstract "axation of international athletes is a failure. The lack of a single, consistent regime results in substantial enforcement difficulties for tax administrators as well as a massive compliance burden and potential double taxation for athletes. International athletes’ unique characteristics necessitate a separate tax regime. Athletes are extremely mobile and transient taxpayers and are often among the most highly compensated individuals in the world. They can earn substantial sums of money during very short periods in a particular country. And athletes often have vast freedom to decide where to reside and where to perform. The difficulties associated with international taxation of athletes receives heightened attention every couple of years due to the publicity and broad participation of the Olympics or the World Cup. However, the implications of this broken tax system run very deep due to the increasing commercialization and popularity of professional sports around the globe. The majority of high-paying professional sporting events take place in the United States and Western Europe, although several quickly-growing countries, such as Brazil and China, will likely play a larger role in the near future. As most sports fans may expect, the New York Yankees— the evil empire—are the highest paying team in the world, with its starting players averaging $7 million per year. Surprisingly, however, the second and third highest paying sports teams in the world are Spanish soccer teams—Real Madrid and Barcelona—whose starting players average over $6 million. The British soccer team, Chelsea, is next, fol-" @default.
- W3122452195 created "2021-02-01" @default.
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- W3122452195 date "2011-01-01" @default.
- W3122452195 modified "2023-09-26" @default.
- W3122452195 title "Leveling the Playing Field: A Separate Tax Regime for International Athletes" @default.
- W3122452195 hasPublicationYear "2011" @default.
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