Tax Court Finds Variable Prepaid Forward Contract Gives Rise to Current Sale

New U.S.-Canada guidance offers a clear formula for sourcing FIFA World Cup prize money, helping teams and players avoid double taxation during this summer's tournament.

College athletics has been transformed by Name, Image, Likeness compensation, but with big money and championships on the line, legal disputes are inevitable. As schools and players clash over contracts and transfers, courts are becoming the new playing field.

David Seifer describes to the Daily Business Review an inside look at the legal, operational and regional coordination behind one of the world’s largest sporting events.