Are sports image rights assets? A legal, economic and tax perspective

This paper highlights the factors to consider in entering into sports agreements including the tax treatment applied to image rights and the recent update and commentary of the Inland Revenue (HRMC) to their capital gains tax manual on the taxation of image rights. The commentary of HRMC on image rights is yet another indication that, although traditional common law remedies will evolve further in the light of the growing commercialisation of image rights, a formal legislative or jurisprudential recognition of personality rights remains unlikely in the near future in the UK

Sports image rights in the UK – countering tax evasion in the football industry

The debate over more effective tax regulation for top-earning athletes has recently intensified, following media reports about tax evasion in the football industry and the potential abuse of image rights arrangements to reduce tax liabilities. According to the 2016/2017 report by the UK Public Accounts Committee, 43 players, including Manchester United’s Wayne Rooney, 12 clubs and eight agents are currently the subject of open tax inquiries related to image rights agreements. In separate investigations, Cristiano Ronaldo and Jose Mourinho, have been targeted by Spanish and British tax authorities for allegedly moving more than £100 million in a tax avoidance scheme on the British Islands. This article provides an update on the status of recent efforts to reform the taxation of foreign domiciled persons and offshore trusts as at January 2017. The new rules may have implications on tax and image right structures commonly used by foreign wealthy footballers in or moving to the UK. While the proposals are a step in the right direction, it is noted that existing and forthcoming tax rules must be enforced more effectively to reduce tax evasion in the sports and entertainment industry to a bearable minimum

Celebrity image rights versus public interest: striking the right balance under German law

This article analyses the background and latest developments in the case-law in Germany which deals with the commercial exploitation of an individual's personality as a special form of manifestation of the general right of personality. It will be considered how the German Federal Court of Justice strikes the balance between legitimate public interest in a celebrities' personality and a mere business interest. As the debate about the recognition of image rights in the UK is gathering momentum in the wake of the recent decision of the UK High Court of Justice which considered Rihanna, the pop star, and the clothes chain Topshop and the unauthorised use of Rihanna's image on T-shirts, this article will be of real interest to legal practitioners and academics concerned with comparative law and the protection of personality and image rights in Germany

The Development of an E-Participation Platform for Rural Areas in the Study Area of Niedernhall

The participation methods changed in recent years with the evolution of communication methods in general. It goes from an analog approach to a more information technology-based concept. This new form of participation is called e-Participation. With this new form of participation, the process opens up for different new technologies.The emergence of 3D Web-visualisation technologies presents themselves as an interesting application in the participation field. Especially regarding planning participation. Different examples introduce this concept in big cities andare based on open 3D city model data.However, there is also a need for this participation concept in a smaller urban area. This paper shows a way to provide an easy to access 3D model of areas in Baden-Württemberg for participation processes. In this paper, the system was tested with a trial run in a small village where the parish council was asked to design a public place. The platform provided them with functionalities to design in the 3D environment on the web globe. These functionalities were introduced to the council at an on-site appointment. This proves the technical validity of the project. The usability and acceptance of this method by the council will be determined by a questionnaire at a later stage in the project

Tinnitus and Coxsackie B infections: A case series

Tinnitus is a frequent and often debilitating condition. There is consensus in the scientific community that there exist various forms of tinnitus, which differ in their pathogenesis. Here we report a series of five cases where the onset of tinnitus was associated with viral infections. In all five patients elevated antibodies against Coxsackie B have been detected. This observation suggests that Coxsackie B Virus infections might be involved in the development of some cases of tinnitus and indicate that further systematic investigations are warranted.Fil: Langguth, Berthold. Universitat Regensburg; AlemaniaFil: Stadtlaender, Hans. An der Zuckerfabrik 2; AlemaniaFil: Landgrebe, Michael. Universitat Regensburg; AlemaniaFil: Elgoyhen, Ana Belen. Consejo Nacional de Investigaciones Científicas y Técnicas. Instituto de Investigaciones en Ingeniería Genética y Biología Molecular "Dr. Héctor N. Torres"; ArgentinaFil: Coors, Hermann. Gaußstr 10; AlemaniaFil: Vielsmeier, Veronika. Universitat Regensburg; AlemaniaFil: Kleinjung, Tobias. Universitat Regensburg; Alemani