Consecuencias fiscales para futbolistas y clubes por la posible celebración de partidos de la Liga de Fútbol Profesional en Estados Unidos
Bibliographic record
Abstract
espanolRecientemente la Liga de Futbol Profesional ha hecho publico el acuerdo alcanzado con una multinacional norteamericana para promover el futbol espanol en Estados Unidos y Canada. Entre las acciones que se pretenden llevar a cabo, la mas destacable, por ser absolutamente novedosa, es la de celebrar partidos oficiales de la competicion liguera en territorio estadounidense. Aunque por ahora, dada la negativa de la Real Federacion Espanola de Futbol, es dificil prever si finalmente el acuerdo sera llevado a la practica, creemos que es oportuno analizar las consecuencias fiscales que acarrearian los partidos en Estados Unidos. Asi pues, en el presente trabajo exponemos las obligaciones tributarias que tanto futbolistas como clubes tendrian que atender en Espana y en Estados Unidos si la Liga de Futbol Profesional terminara “desembarcando” en el continente americano. EnglishRecently the Spanish Professional Football League published the agreement reached with a North American multinational to promote Spanish football in United States and Canada. Among the planned actions the most remarkable, being absolutely novel, is to hold official matches of the League in the United States. Although for now, given the refusal of the Royal Spanish Football Federation, it is difficult to predict if finally the agreement will be put into practice, we believe that It is appropiate to analyze the tax consequences that matches in the United States would involve. Thus, in this paper we expose the tax obligations that both of players and teams would have to fulfill in Spain and the United States if the Professional Football League ended up disembarking in the American continent.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.003 | 0.001 |
| Meta-epidemiology (narrow) | 0.001 | 0.001 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.000 | 0.001 |
| Science and technology studies | 0.001 | 0.002 |
| Scholarly communication | 0.001 | 0.001 |
| Open science | 0.001 | 0.000 |
| Research integrity | 0.001 | 0.001 |
| Insufficient payload (model declined to judge) | 0.001 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".