TY - JOUR
TI - Player transfer agreements of sports clubs – selected legal and tax issues on income tax for legal persons
AU - Kanka, Kacper
TI - Player transfer agreements of sports clubs – selected legal and tax issues on income tax for legal persons
AB - 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.
VL - 2016
IS - Issue 2 (2)/2016
PY - 2016
C1 - 2299-6834
SP - 15
EP - 38
UR - https://ejournals.eu/en/journal/financial-law-review/article/umowy-transferowe-zawodnikow-klubow-sportowych-wybrane-zagadnienia-prawne-oraz-podatkowe-z-zakresu-podatku-dochodowego-od-osob-prawnych
KW - agreement
KW - transfer
KW - sports
KW - tax
KW - income
KW - revenue
KW - deductible expenses