In a commercially borderless world it's increasingly common for sportspersons to change teams and country of residence. Given that reality, deciding what offer to accept often transcends athletics since the tax implications of that choice can have far reaching financial implications.

This insightful work offers a concise description of the tax issues that affect a sportsperson relocating to the most common countries of origin and destination for sportspersons. It takes an essentially descriptive approach, opting to set forth the general personal tax framework the athlete will face. The aim is to create a resource of first reference providing the reader with a practical overview of the key issues they need to consider. Among the topics covered are the rules on inbound expatriates, tax treatment of image rights, exploitation of image rights through corporate vehicles, tax treatment of nonresidents, and the concept of "residence".

This practical reference is the result of a collaboration between the highly regarded Spanish law firm Garrigues and the TAXAND network of global tax advisors.