Writing about taxation in football in the context of Football Legal # 21’s Special Report could easily extend far beyond the scope of a single article. The world of football finance is layered with intricate tax obligations, rules and exemptions that affect players, clubs, agents and sponsors alike. Without aiming to exhaust such a broad topic, this article offers a panoramic view of some of the most relevant aspects of taxation in football, touching on salaries, image rights, transfer fees, residency and recent trends like cryptocurrency payments. Each of these elements introduces its own challenges and demands for careful tax planning, with the ultimate goal of ensuring compliance and optimizing financial outcomes.

For players and clubs, tax decisions impact not only financial returns but also reputational integrity in an era where tax authorities scrutinize even the most minor details. Football players are now seen not only on the playing court but also...

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