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The transfer market is the arena in which football players are available for transfer to clubs. The transfer market consists of a list of players available for transfer, and also the money moving between clubs as they contest to purchase and sell these players.
Transfermarkt is a German-based [1] website owned by Axel Springer SE that has footballing information, such as scores, results, statistics, transfer news, and fixtures. [2] According to the IVW, it is in the top 25 most visited German websites, and one of the largest sport websites after kicker.de. [3]
- Matthias Seidel
- Matthias Seidel, Axel Springer SE, e-quadrat
- May 2000; 23 years ago
The following is a list of most expensive association football transfers, which details the highest transfer fees ever paid for players, as well as transfers which set new world transfer records. The first confirmed record transfer was of Willie Groves from to for £100
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- In General
- Comparability
- U.S. Specific Tax Rules
- OECD Specific Tax Rules
- EU
- China Specific Tax Rules
- Agreements Between Taxpayers and Governments and Dispute Resolution
- Economic Theory
- Alternative Approaches to Profit Allocation
- See Also
Over sixty governments have adopted transfer pricing rules, which in almost all cases (with the notable exceptions of Brazil and Kazakhstan) are based on the arm's-length principle. The rules of nearly all countries permit related parties to set prices in any manner, but permit the tax authorities to adjust those prices (for purposes of computing t...
Most rules provide standards for when unrelated party prices, transactions, profitability or other items are considered sufficiently comparable in testing related party items. Such standards typically require that data used in comparisons be reliable and that the means used to compare produce a reliable result. The U.S. and OECD rules require that ...
U.S. transfer pricing rules are lengthy. They incorporate all of the principles above, using CPM (see below) instead of TNMM. U.S. rules specifically provide that a taxpayer's intent to avoid or evade tax is not a prerequisite to adjustment by the Internal Revenue Service, nor are nonrecognition provisions. The U.S. rules give no priority to any pa...
OECD guidelines are voluntary for member nations. Some nations have adopted the guidelines almost unchanged.Terminology may vary between adopting nations, and may vary from that used above. OECD guidelines give priority to transactional methods, described as the "most direct way" to establish comparability. The Transactional Net Margin Method and P...
In 2002, the European Union created the EU Joint Transfer Pricing Forum. The Communication on "Tax and Development – Cooperating with Developing Countries in Promoting Good Governance in Tax Matters‟, COM (2010) 163 final, highlighted the need to support developing countries' capacity in mobilizing domestic resources for development in line with th...
Prior to 2009, China generally followed OECD Guidelines. New guidelines were announced by the State Administration of Taxation (SAT) in March 2008 and issued in January 2009.These guidelines differed materially in approach from those in other countries in two principal ways: 1) they were guidelines issued instructing field offices how to conduct tr...
Tax authorities of most major countries have entered into unilateral or multilateral agreements between taxpayers and other governments regarding the setting or testing of related party prices. These agreements are referred to as advance pricing agreements or advance pricing arrangements (APAs). Under an APA, the taxpayer and one or more government...
The discussion in this section explains an economic theory behind optimal transfer pricing with optimal defined as transfer pricing that maximizes overall firm profits in a non-realistic world with no taxes, no capital risk, no development risk, no externalities or any other frictions which exist in the real world. In practice a great many factors ...
A frequently-proposed alternative to arm's-length principle-based transfer pricing rules is formulary apportionment, under which corporate profits are allocated according to objective metrics of activity such as sales, employees, or fixed assets. Some countries (including Canada and the United States) allocate taxing rights among their political su...
It refers to the transferring of a player's registration from one association football club to another. In general, the players can only be transferred during a transfer window and according to the rules set by a governing body (fulfilling the requirements of FIFA, continental and national bodies regulating the purchasing and selling clubs).
A transfer window is the period during the year in which a football club can add players to their squad who were previously under contract with another club. Such a transfer is completed by registering the player into the new club through FIFA .
Transfer payments to (persons) as a percent of federal revenue in the United States Transfer payments to (persons + business) in the United States In macroeconomics and finance, a transfer payment (also called a government transfer or simply fiscal transfer) is a redistribution of income and wealth by means of the government making a payment, without goods or services being received in return ...
