A tributação no desporto

: em especial, da análise da jurisprudência arbitral

Abstract

The aim of this work is the study of the way how the taxation occurs in the sports phenomenon. To that end, we propose to analyse the way how income derived from sportspeople is taxed in Portuguese country, according to article 4.º n.º 3 alínea d) of Código do IRC and, then, to the way how the same income is taxed internationally, through an extensive interpretation of article 17.º of OECD Model Convention. Furthermore, with the assistance of arbitration law, we will focus on the analysis of modern transactions characterized by a certain level of complexity and exposure, that deserve a detailed study, for being connected with this type of income. We will talk, in particular, about the tax treatment of the amounts paid to non-residents regarding the acquisition of image rights and economic rights.

Date of Award	27 Sept 2017
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Tomás Tavares (Supervisor)