An analysis of income tax implications from the transfer of professional soccer players
M.Com. (SA & International Taxation ) === Players’ contracts in sports are assets for the professional clubs. Like any other assets, these contracts could be sold to other clubs, locally or internationally, at a fee. The South African Revenue Service has issued a “Draft guide on the taxation of...
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2014
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| Online Access: | http://hdl.handle.net/10210/9578 |