Open AccessPlayer transfer agreements of sports clubs – selected legal and tax issues on income tax for legal persons
Author(s) -
Kacper Kanka
Publication year - 2016
Publication title -
financial law review
Language(s) - English
Resource type - Journals
ISSN - 2299-6834
DOI - 10.1515/flr-2016-0008
Subject(s) - subject matter , transfer pricing , football , income tax , business , law and economics , transfer (computing) , tax law , period (music) , window (computing) , public economics , accounting , double taxation , economics , law , political science , computer science , finance , world wide web , multinational corporation , curriculum , physics , parallel computing , acoustics
The transfer-window, defined as the period when it is possible to make transactions called „transfer agreements” continues throughout the year and includes the whole range of sports, not only connected with football. The aim of this article is to describe consequences of the conclusion and execution of the transfer agreement on the ground of corporate income tax law. Tax analysis was preceded by a legal analysis, which is intended to demonstrate the essential elements of the transfer agreement and, above all, its subject matter.