How Transfer Pricing Can Help Fix a Student Athlete Pay Problem
Talking Tax1 Okt 2025

How Transfer Pricing Can Help Fix a Student Athlete Pay Problem

Ever since student athletes gained the right to be compensated for use of their image in advertisements and merchandise sales, the money has flooded in, but so have some problems. While the athletes can now be compensated for their name, image, and likeness—or NIL—schools still can't directly pay them for playing, and the NCAA has rejected any notion of "pay-for-play." Instead, athletes can receive compensation when merchandise with their name or number is sold or for showing up in advertisements or social media posts for businesses. But the line between NIL and pay-for-play can get blurry. A business owner who wants to support the team could overpay an athlete in an NIL deal, raising a question: Is it a bona fide business deal? On this week's episode of Talking Tax, University of Kentucky professor Stephen Lusch talks with reporter Caleb Harshberger about how transfer pricing and tax law concepts can help show whether the deals are done at reasonable prices that really reflect the value the student brings. Do you have feedback on this episode of Talking Tax? Give us a call and leave a voicemail at 703-341-3690.

Avsnitt(430)

States Still Decoupling From GOP Tax Law Deep Into Filing Season

States Still Decoupling From GOP Tax Law Deep Into Filing Season

Tax-filing season is well underway, and yet many states are still figuring out whether to conform to or decouple from provisions in last year's GOP-led tax overhaul, especially the deductions and othe...

4 Mars 12min

Tariff Refunds Would Threaten Tax, Transfer Pricing Headaches

Tariff Refunds Would Threaten Tax, Transfer Pricing Headaches

The Supreme Court's decision to nix a wide swath of the Trump administration's tariffs comes with some big tax and transfer pricing questions for tax executives as companies battle to collect refunds ...

25 Feb 12min

DOJ Tax Attorneys Focus on Immigration, Nonprofits After Shakeup

DOJ Tax Attorneys Focus on Immigration, Nonprofits After Shakeup

Tax enforcement has entered a new age. The decades-old Justice Department Tax Division is now split between the broader civil and criminal divisions. Critics say the reorganization sends a signal ...

18 Feb 17min

State Tax Breaks for Data Centers Come Under Fire With AI Boom

State Tax Breaks for Data Centers Come Under Fire With AI Boom

Data centers have emerged as a major political target in state capitals as they proliferate across the country and elected officials hear complaints from their voters about the massive, energy-guzzlin...

11 Feb 15min

US Audit Board Awaits Latest Shake-Up With New Slate of Leaders

US Audit Board Awaits Latest Shake-Up With New Slate of Leaders

A new slate of leaders is poised to make its mark on the US audit board and launch the next chapter for the embattled regulator. Among those set to serve on the Public Company Accounting Oversight ...

4 Feb 14min

Fiscal Stress Permeates Government Accounting Rule Writer's Work

Fiscal Stress Permeates Government Accounting Rule Writer's Work

Trump administration cuts to federal funding are trickling down to cities and states across the country—and a top public-sector accounting leader is taking note. Governmental Accounting Standards ...

29 Jan 16min

US Tax Carve-Out Beats Retaliation, OECD Business Rep Says

US Tax Carve-Out Beats Retaliation, OECD Business Rep Says

A global minimum tax deal that exempts American companies from key provisions is a better outcome for European business than the alternative of US retaliatory taxes, the co-chair of the OECD’s busines...

21 Jan 10min

OECD Deal Success Hinges on Implementation, Rep. Estes Says

OECD Deal Success Hinges on Implementation, Rep. Estes Says

Republicans on Capitol Hill are keenly watching how other countries implement a long-sought OECD agreement that exempts US companies from parts of the global minimum tax framework. Rep. Ron Estes (R-...

14 Jan 15min

Populärt inom Politik & nyheter

aftonbladet-krim
svenska-fall
rss-krimstad
p3-krim
fordomspodden
flashback-forever
motiv
blenda-2
rss-sanning-konsekvens
aftonbladet-daily
rss-krimreportrarna
svd-ledarredaktionen
rss-vad-fan-hande
olyckan-inifran
rss-frandfors-horna
spar
rss-flodet
politiken
dagens-eko
krimmagasinet