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Vol. 15 No. 2 June 2024

Table of contents

Editorial                                                                                                                                         4

Articles:

2024/11     From the pitch to the court. A comparison of the legal approach of dispute resolution bodies in football and basketball concerning conditions precedent in employment contracts

by Nick Poggenklaas and Sophia C. Grippo

2024/12     United Kingdom: The potential impact of an independent football regulator

by Simon Oriss

2024/13     South Africa: The impact of online sports betting and the apparent lack of a suitable regulatory framework

by Wade Coopman and Steve Cornelius

2024/14     Football: English Premier League foreign players – blowing the whistle on the “non-dom” regime

by Luca Ferrari, Mara Monte, Rob Martin and Dan Wren

2024/15     Turkish women in sport – a success story?

by Banu Bölükemini and Oğuzhan Hava

2024/16     Belgian football: The review of “field of play” decisions due to a VAR “legal error”

by Jonathan Himpe and Catherine Macken

2024/17     Will non-resident athletes taking part in the Olympic and Paralympic Games be taxed?

by Adrien Khaznadji

2024/18     United Kingdom: The effect of the proposed changes to the non-domicile tax regime for international sportspersons

by Kevin Offer

2024/19     Andorra: Tax regime for sportspersons and income from the exploitation of image rights

by Alberto Gil

2024/20     The Netherlands - Special income tax regimes for sportspersons and income from the exploitation of image rights

by dr. Rijkele Betten

2024/21     Switzerland: Taxation of sportspersons and income from the exploitation of image rights

by Daniel Bader and Hanna Brozzo