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Select specific jurisdictions to filter on. Alternatively select no jurisdictions and select questions below to see all jurisdiction answers for them.
Select specific questions to filter on. Alternatively select no questions and select jurisdictions above to see all question answers for them.
In the case of sportspersons who play for a team participating in a league or professional competition, what type of relationship links the player to the team? Is it an employment relationship or is the sportsperson an independent contractor?
If it is an employment relationship, what social security obligations apply to the team and to the player?
Can the player be dismissed or terminated before the end of the contract? If so, is there an obligation for the team to indemnify the player?
Can the player freely terminate the relationship with the team before the end of the contract? If so, must the player pay a withdrawal settlement or any other kind of indemnification? Can a third party make the payment?
When the contract is executed between the player and the team, is the player obliged to assign his or her rights of publicity?
Is there a players' labour union? Does it intervene in the determination of players' wages? Can trade unions negotiate the labour conditions for the players?
If a team intends to hire a player under contract to another team, does the acquiring team have to pay the transfer rights or does the player have to do so under the withdrawal clause?
Can teams hire minors? If so, on what conditions and with what protection for the minor?
What legal form must teams have to participate in professional competitions?
Who holds title to the audiovisual rights on matches, the competition organisers or the teams that participate in it?
Are there regulations on the possibility of setting up investment funds to invest in the economic content of player registration?
In national competitions, are there any restrictions on the investment in the economic content of player registration or transfer rights?
Are there any legislative restrictions on sports betting?
Are there any restrictions on publicity in stadiums or on team shirts?
Is arbitration established as a method for resolving conflicts in the area of sports?
Is domestic anti-doping legislation adapted to the WADA (AMA) Code?
Are there any regulations on image rights? What is their level of protection and what nature do they have? Can athletes’ names be registered as trademarks?
Is there an industrial or intellectual property register where rights relating to image, brand, voice, name, etc, can be registered?
Do leagues or sports federations have their own intellectual and industrial property rights?
To what extent can sports-related trademarks or information be used to organise sports bets?
What measures are taken in your country to guarantee the rights of the sponsors of sporting events? Is there any protection against ambush marketing and, if so, what are its main characteristics?
Can image rights be operated through personal companies? If so, on what conditions or with what limitations, and what advantages does it entail?
What is the tax characterisation, at a domestic level, of the income for the licensing of image rights? Are they subject to withholding tax? If so, at what rate?
What is the personal income tax treatment applicable to income obtained by resident sportspersons? What is the tax rate applicable to sportspersons?
What tax rate applies to non-resident sportspersons for matches held in your jurisdiction?
Is there a special tax regime for sportspersons? What does it entail?
How are the payments for the licensing of image rights made to non-resident companies classified for tax purposes? What withholding rate applies to them?
What is the tax characterisation of the fee paid to a non-resident club for the transfer of a player? Do withholdings have to be made from the payment? What rate would apply?
Is financial fair play established in national competitions?
Félix Plaza Romero
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