Sportspersons and Entertainers – Part I

Just over a week ago I had the privilege to spend a few days with the many colleagues we work alongside in our Nexia network at the international tax conference in Cologne. As part of the conference I was asked to put together some case studies and work alongside my colleagues Julian Hedley, Pablo Gomez-Acebo and Chris Leenders with regards to the international tax consequences that are unique to sportspersons and entertainers. Given that much of the work was already done I thought it worthwhile to put together some of what we went over starting with the basics and looking to elaborate on these items later down the line.