Abstract
Sports clubs often trade players with each other through the player transfer system. Using the
doctrinal research methodology, which involves an extended review of literature, the study aims at
providing an interpretative analysis of the income tax implications from the transfer of professional
soccer players between professional soccer clubs, based on the Income Tax Act 58 of 1962 (South
Africa, 1962) (hereafter the Act) and the relevant case law. This study further provides hypothetical
case studies that provide different scenarios of soccer player transfers and the analysis of the income
tax implications arising from the facts presented in each case study.