EDITORIAL

Once again, it is with great pleasure that we welcome readers to the June 2015 edition (citation: GSLTR 2015/2) of our ground-breaking journal and on-line database www.gsltr.com): Global Sports Law and Taxation Reports (GSLTR). Like doping in sport, corruption in … Continue reading

Lord Moynihan’s Private Members’ Bill: The governance of sport – Should the UK government step into the arena?

by Christopher Baird, Nigel Boardman and Andrew Jolly   Introduction On 11 June 2014, Lord Moynihan introduced a Private Members’ Bill[1] in the House of Lords in the UK titled “The Governance of Sport” (hereinafter “the Bill”)[2]. The introduction of … Continue reading

Italy: Taxation of sportspersons and entertainers

by Mario Tenore[1] Introduction In Italy, sportspersons and entertainers are subject to ordinary individual income tax (“Imposta sul reddito delle persone fisiche”, hereinafter “IRPEF”).[2] Resident sportspersons or entertainers are subject to tax on their worldwide income, while non-resident sportspersons or … Continue reading