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ARGENTINA: Argentinean Tax Authorities require National Football Association of Argentina to provide information regarding professional players

It has been reported that the Argentinean Federal Tax Bureau has required the National Football Association of Argentina to provide the following information regarding professional football players in the Primera A and the Nacional B divisions: - identity of participants in the economic rights of the players (including the players that belong to the club itself) - identities of persons involved in assignment of rights of players, including situations where the professional club acts as mediator in the payment process; - identities of persons who act as mediators or middlemen in transactions; - any debts in connection with assignment of rights and cash loans (except when the creditor is a financial institution). The requirements are included in Resolution 2182/06,and reportedly triggered by the discovery of transaction regarding which Argentinian-source income was not disclosed to the tax authorities. The professional clubs must provide the National Football Association with the information required.
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Managing editor
Dr. Rijkele Betten

Consulting editor
Prof. Dr. Ian S. Blackshaw

Editorial board

Prof. Guglielmo Maisto
Maisto e Associati, Milano

Dr. Dick Molenaar
All Arts Tax Advisors, Rotterdam


Mr. Kevin Offer
Hardwick & Morris LLP, London

Mr. Mario Tenore
Maisto e Associati, Milano


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