With great pleasure, we welcome readers to the December 2016 edition (citation: GSLTR 2016/4) of our ground-breaking journal and on-line database (www.gsltr.com): Global Sports Law and Taxation Reports (GSLTR). Once again, the last twelve months have been dominated by news … Continue reading
by Manuela Macchi and Mark Richardson[1] Background When UK voters expressed themselves in favour of leaving the EU in the referendum that took place on 23 June 2016 (generally referred to as “Brexit”), the owners of EU-wide intellectual property … Continue reading
by Francisco Cabral Matos[1] and João Riscado Rapoula[2] Introduction – taxation of image rights: in theory According to Portuguese tax rules, resident sportspersons are subject to tax on a worldwide basis, similar to any other resident individuals. To date, … Continue reading
by Gideon Barth[1] and Richard Booth QC[2] Introduction The Olympic Games, the greatest display of sporting ability in the world, is plagued by drug cheats and doping scandals. But our understanding of the scale and nature of modern-day doping … Continue reading
by Laura Donnellan[1] Introduction The equestrian events at the Summer Olympics, which took place at Deodoro, Rio de Janeiro, Brazil, in August 2016, took place in conditions described as resembling “a cross between Fort Knox and a sterile surgery”[2]. … Continue reading
by prof. dr. Steve Cornelius[2] Introduction On a cool Berlin evening on 19 August 2009, a 19-year old South African woman ran the race of her life to take the gold medal in the 800 metres for women at … Continue reading
by Elvis Majani[1] Background It is widely accepted that the National Olympic Committees (NOCs), all over the world, derive their functions, missions and powers from the Olympic Charter (OC)[2]. As with any other sports federation, the OC advocates for … Continue reading
by Markus Manninen[1] Introduction Generally, the principle of “tempus regit actum” (the principle of no retroactivity) applies in adjudicating suspected anti-doping rule violations (ADRV). There are, however, a few exceptions to the main rule. The most important one is … Continue reading
by Rijkele Betten[1] Introduction In a recent case, the Belgian Court of Appeal of Ghent had to decide on the determination of the amount of foreign income that was eligible for an exemption (with progression) for the avoidance of international … Continue reading