Tax Treaty Case Law around the Globe 2018
1. Aufl. 2019
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S. 211Chapter 20 Portugal: Taxation of Image and Economic Rights of Football Players
João Félix Pinto Nogueira
20.1. Introduction
Football (soccer) is one of the most popular sports in Europe, attracting huge crowds to stadiums. It inspires love and hate, induces supreme joy and endless despair. Soccer is capable of bringing a nation together, despite differences of religion, political orientation and belief. Soccer is also capable of arousing the worst in us. Hooliganism is one of the biggest threats to European national security, and there are people who are prepared to die for their club.
Soccer is much more than a sport. It is a growing business that sustains a wide range of professionals. Besides players, several other types of professionals derive their income directly from this business; they include coaches, assistants, referees, field assistants, stewards, staff members, and more. In addition, many other professionals derive an indirect livelihood from this sport; they include journalists, commentators, bloggers, YouTubers and football stadium vendors, among others.
Soccer clubs are the leading entities in this sport. Supporters express their allegiance neither to specific players no...