Income tax implications from the transfer of soccer players in South Africa
Journal of Economic and Financial Sciences
| Field | Value | |
| Title | Income tax implications from the transfer of soccer players in South Africa | |
| Creator | Makhaya, Siphamandla Barnard, Lizanne | |
| Description | Sports clubs often trade players with each other through the player transfer system. Using the doctrinal research methodology, which involves an extended review of literature, the study aims at providing an interpretative analysis of the income tax implications from the transfer of professional soccer players between professional soccer clubs, based on the Income Tax Act 58 of 1962 (South Africa, 1962) (hereafter the Act) and the relevant case law. This study further provides hypothetical case studies that provide different scenarios of soccer player transfers and the analysis of the income tax implications arising from the facts presented in each case study. | |
| Publisher | AOSIS | |
| Date | 2017-06-06 | |
| Identifier | 10.4102/jef.v10i1.9 | |
| Source | Journal of Economic and Financial Sciences; Vol 10, No 1 (2017); 125-144 2312-2803 1995-7076 | |
| Language | eng | |
| Relation |
The following web links (URLs) may trigger a file download or direct you to an alternative webpage to gain access to a publication file format of the published article:
https://jefjournal.org.za/index.php/jef/article/view/9/9
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