A Polêmica Tributação do Esportista

Abstract

This article proposes a debate about the sportsmen taxation. It analyses the income of such professionals from the tax authorities and tax payer perspectives. Some specific forms of tax planning are focused in this work. It brings some critics about jurisdictions with low taxation and unconventional forms of harmfully tax competition. At last it exploits some cases of sportsmen judged by countries courts to conclude about the risk of hypocrisy in challenging the tax planning of such professionals.