At least as early as the ancient Olympic games, athletes have traveled to engage in competition. Participation in the games was so revered that military truces were enacted to secure the safety of spectators and athletes alike. In modern times, we can look to the holding of the first modern...

The career of a professional athlete is unique when compared to other professions. Not purely the role and nature of the position (such as whether they are individual or team players), but also from the factual, legal, and especially tax perspectives. And since a professional athlete's income is...