taxingArtSports is a blog created and written by Elio Andrea Palmitessa, Tax Partner and member of the multi-disciplinary ‘Entertainment & Sports’ team at BDC Associati (Milan, Italy).

He holds an LL.M. Degree (with honors) in International Tax Law at Vienna University of Economics and Business, and obtained the TEP designation from the Society of Trust and Estate Practitioners (STEP).

He authored several publications in Italian and international tax journals as well as lectured in conferences and courses about taxation of Arts, Entertainment and Sports, e.g. payments for the exploitation of image rights, payments to sports agents, residence of high net worth artists and sportspersons, treatment of endorsement income, capital gains/losses on players’ disposal from clubs, payments to models performing in fashion shows and photo sessions, payments to orchestras and musicians, tax treaty issues.

The aim of taxingArtSports is to explore how taxation works in the world of artists, entertainers, athletes, sports agents and professional sports clubs. Blog articles are available either in Italian or English.