Some relevant open issues for international sportspersons transferring their tax residency to Italy

The following article examines the taxation of income from image rights and training activities under the features of the special tax regime for new residents (HNWIs) in Italy.



This article was written for and originally published in the journal “GSLTR – Global Sports Law & Taxation Reports” (2018, Vol. 9, No. 3, pp. 51–56).