La fiscalidad en el nuevo paradigma del deporte global

Resumen

This paper is related to sports international taxation and try to make transparent the tax system of athletes, moreover within the 21st century society where sports and business are closely linked to it and have become in a relevant global economic stakeholder. Through deeply analysis of Spanish tax regulation and tax system, at the same time of other European countries, United States and LATAM countries, we can observe the similarities and differences between each other’s and which are the most relevant tax issues in their tax law. On the other hand, it has already analyzed the labor system and regulation that affects to athletes and normative evolution of sports in order to understand better the regulatory framework of the professional athletes. Likewise, the treatment of image rights -controversial issue- is one of the key points in this assignment, singling out a few countries where sports and linked business suppose a big business sector and some of the most widely knows cases that took place in our country.