What do footballers moving to Italy in 2024 need to know about structuring their taxes (Part 2)
Dr Mario Tenore
Dr. Mario Tenore is an associate partner at Pirola Pennuto Zei & Associati and is member of the International Tax Entertainment Group (“ITEG”).
He obtained a PHD in tax law (cum laude) from the II University of Naples (Italy) and an LL.M. Degree (cum laude) in international tax law from the University of Leiden (The Netherlands). One of his areas of expertise is taxation of entertainers and sportspersons. In football matters, he provides advice to clubs, players and their agents in relation to tax issues on domestic and international transactions. He has gained in particular experience on tax issues arising in respect of international transfers, management of image rights, payments to agents and others.He has extensively published in international tax journals and books and he is lecturer on international tax law matters at several academic masters and programs in Italy and Europe.
Tax changes for elite athletes presently in Italy: What you need to know (Part 1)
Italian Revenue Agency scores again on the tax treatment of Cristiano Ronaldo's image rights income
Esports and tax: how the OECD Model Tax Convention applies to players’ income
Italian tax: the continuing investigations into agents’ fees paid by football clubs (2020 update)
How footballers transferring to Italy can benefit from the country’s new income tax regime for sportspersons
Italy: footballers’ tax liability resulting from agent’s remuneration paid by the club
