An American Football Team in London: How Tax Consequences for International Athletes Could Affect the Success of a Potential NFL Franchise in London

Authors

Brett Smith

Abstract

Although the NFL has not announced any definite plans to place a team in London, it has taken significant steps in that direction. By 2022, it could be a reality. As the laws in the U.S. and U.K. currently stand, NFL athletes playing for a team in London would face more income taxes than if they played for a U.S.-based team. The extra tax liability the players would face in the U.K. could prevent players from signing with the London team. If the London franchise struggles to field talent, it will struggle on the field as well. Without reform in the tax law, an NFL team in London could be doomed from the start.

First Page

157

Recommended Citation

Brett Smith, An American Football Team in London: How Tax Consequences for International Athletes Could Affect the Success of a Potential NFL Franchise in London, 1 Bus. Entrepreneurship & Tax L. Rev. 157 (2017).
Available at: https://scholarship.law.missouri.edu/betr/vol1/iss1/7