ABSTRACT
This chapter identifies income that may derive from international sports events and eSports tournaments as well as examining the taxation modalities of the income sources (income tax) and transactions (VAT) concerned. To this end, the chapter first describes tax treatment of organising sports bodies and general considerations relating to permanent establishment. Then the most typical commercial income sources are analysed one by one, namely organisation of the event, venue hire and construction, ticketing, hospitality, supplies of goods and services, merchandising, broadcasting, sponsoring, endorsement, advertisement, sporting or gaming performance, image rights, provision of services by the workforce, sports betting, commercialisation of digital compendiums in relation to eSports tournaments and sports agency. The chapter describes not only income sources deriving from lawful activities, but also income sources that may derive from ‘illegal’ or ‘unlawful’ activities, such as ticket touting, unauthorised broadcasting, bungs and match‑fixing.
