It has been reported that the Argentinean Federal Tax Bureau has required the National Football Association of Argentina to provide the following information regarding professional football players in the Primera A and the Nacional B divisions:
– identity of participants in the economic rights of the players (including the players that belong to the club itself)
– identities of persons involved in assignment of rights of players, including situations where the professional club acts as mediator in the payment process;
– identities of persons who act as mediators or middlemen in transactions;
– any debts in connection with assignment of rights and cash loans (except when the creditor is a financial institution).
The requirements are included in Resolution 2182/06,and reportedly triggered by the discovery of transaction regarding which Argentinian-source income was not disclosed to the tax authorities. The professional clubs must provide the National Football Association with the information required.