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This study scrutinises the tax treatment of professional football players' remuneration throughout the European Union. It does so on the basis of a comparative analysis of selected country schemes. It draws conclusions and formulates suggestions for a future European Union approach.

Even though women's presence and involvement in the Olympic Movement have progressively evolved, girls and women across the world still get fewer opportunities and less investment, training and corporate attention when they play sport. Today, there is still ample room for improvement when it comes to women's participation in sports governance structures.

Did you know that 120 million people attended more than 16 000 football matches across Europe in 2016, with incidents taking place in 93% of them? Check out our infographic for more interesting facts.

Traditionally, sport has been dominated by men, both in terms of participation and governance. Women were excluded from the first modern Olympic Games, held in Athens in 1896, and were only allowed to gradually start joining in four years later. Even though women's presence and involvement in the Olympic Movement have progressively evolved, girls and women across the world still get fewer opportunities and less investment, training and corporate attention when they play sport. Today, women's participation ...

Played and watched by billions of people across the globe, sport embodies specific values, such as fair play and respect for the rules. Corruption scandals such as those that have made headlines in recent years, be it in football or athletics, seriously tarnish its image, shaking public trust.

Under the Treaty on the Functioning of the European Union, a measure constitutes state aid if it grants a selective economic advantage to one or more enterprises through state resources, thus distorting or threatening to distort competition. However, not all forms of state aid are prohibited. Indeed, under certain conditions the European Commission may consider the state aid acceptable. This is notably the case when the support measures pursue a common objective or underpin the general interest. ...

As sport has grown increasingly popular worldwide, it has become a greater target for individuals and groups of people wishing to take advantage of its lucrative aspects. A conservative Interpol estimate for the period 1 June 2012 to 31 May 2013 indicates that match-fixing – i.e. the manipulation of results of sporting contests, or elements within a game – has been reported in over 70 countries across six continents, for football alone. Globalisation has further aggravated the phenomenon, with transnational ...

On 26 February 2016, FIFA's member associations elected the new FIFA president, and approved a package of reforms prompted by widespread corruption allegations against world football’s governing body. But many question whether this will be enough to bring about real change.

The aim of this briefing note is to provide background information on the current situation of the combination of elite sports and education/work (i.e., dual career) commitments of European athletes. Based on the analysis of the scientific literature on several dimensions of European student-athletes, the EU-funded projects, policy systems and best practices of dual career across eight European Member States, this note highlights challenges and recommendations for implementing policy actions to ...

Third-party ownership (TPO) has been much debated in recent years. While some see it as a legitimate means to finance clubs, others highlight ethical and moral issues regarding the treatment of players and the integrity of competition. FIFA's decision to ban TPO use as of May 2015 has reignited the controversy and triggered legal challenges before the European Commission.