ABSTRACT
This chapter briefly describes tax exemption regulations enacted for the purposes of one specific – most commonly a mega or a large-scale – sporting event. After making some general observations on the typical modalities found in such regulations, which vary to a great extent not only from country to country but also from event to event, one regulation per mega sporting event, namely the 2010 FIFA World Cup in South Africa, the 2012 London Olympic and Paralympic Games and the 2011 and 2013 London UEFA Champions Leagues finals, is examined in detail. The chapter concludes by analysing the main points of criticism regarding specific tax exemption regulations (including the EU state aid provisions) and the suggestions that have been made so far in the literature to remedy to the problems arising in the field.
