In this issue, we feature a topical article by Sports Lawyer Joshua Kaye on the introduction of goal line technology into association football, which was resisted for some time by FIFA, in which he asks whether this will be a blessing or a curse. He concludes that, if the introduction of such technology is to maintain the game’s integrity, then an increase in sport ethics education is imperative, adding:
“Rather than just blindly relying on technology, participants should be taught the importance of being responsible and honest towards the rules, ultimately becoming better all round “sportsmen”.”
We also include a special feature on the ongoing fight against Match Fixing in Sport by Prof. Ian Blackshaw, based on a paper he presented in Lausanne, Switzerland, on 3 June 2013 at AISTS (International Academy of Sports Science and Technology), as part of their Master of Advanced Studies in Sports Administration and Technology Degree Programme.
In this issue, there are also sports law articles on important changes to the CAS Code of Sports-related Arbitration, which came into force on 1 March 2013; the so-called “juridification” of sport, with particular reference to racial discrimination; and a comment on the recent Kaneira cricketing case.
On the tax side, we include thought-provoking articles on the taxation of sports persons in Japan whilst actively engaged in their sports and – perhaps more importantly – what they can do after their retirement, including succession planning; the taxation of non-resident team athletes in Canada; and the meaning of the term “sport” for reduced VAT purposes in The Netherlands.