Friday, 27 January 2012

Red Card Article 17?

Bulletin for International Taxation, 2012 (Volume 66), No. 3 - Dick Molenaar, Mario Tenore and Richard Vann

'The number and importance of international sporting events are constantly increasing and these are generating very significant revenues. Apart from the monster events with worldwide involvement such as the Summer and Winter Olympic Games and the FIFA World Cup, there are other major events that occur on a four-year cycle on a worldwide or regional basis such as the Rugby and Cricket World Cups, and the UEFA Euro Cup. Annual international circuits in various sports include the tennis Grand Slam and WTP events and the motor racing’s F1, and there are an increasing number of leagues and competitions that operate across borders, such as the UEFA Champions and Europa Leagues, North American baseball, northern and southern hemisphere rugby (Six and Tri Nations, Heineken Cup and Super Rugby), and various golf tournaments and tours.'

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