Why the 2026 World Cup Creates a Cross-Border Tax Maze

The 2026 FIFA World Cup will be a monumental event for North America. With matches spanning the United States, Canada, and Mexico—including the final right in our backyard at MetLife Stadium in East Rutherford, NJ—the tournament brings a global roster of players, coaches, and corporate sponsors.

But behind the global spectacle, tax professionals see a much more complicated picture: a massive web of cross-border tax and compliance risks.

The Complexity of Global Talent

Unlike standard business operations, international sporting events involve professionals living and working across multiple countries simultaneously. Athletes remain under contract with their home clubs but play for national teams. Support staff might be fixed-contract employees in one jurisdiction and independent contractors in another.

Image 2

This creates severe overlapping tax obligations. For instance, Bloomberg tax analysts highlight a common scenario where a player:

  • Holds citizenship in one country

  • Lives and plays professionally in a second

  • Trains in a third

  • Competes in the U.S. during the World Cup

In this structure, multiple revenue agencies will likely attempt to claim taxing rights over the same income streams.

Gain Year-Round Financial Clarity and Confidence
Partner with Lizza & Carullo CPAs & Advisors for ongoing guidance, proactive tax planning, and strategic financial support. Whether you’re growing a business or navigating personal taxes, our year-round advisory approach helps you stay organized, tax-efficient, and in control — with a team that’s here when you need us, not just at tax time.
Schedule Your Discovery Call

Source Taxation and Mixed Revenue

A primary hurdle is source taxation—the rule that income is taxable where it is earned, regardless of residency. The U.S. can tax match earnings, appearance fees, and tournament-related endorsements. U.S. treaty rules generally allow the taxation of athletic income exceeding $20,000 tied to performances within our borders.

Furthermore, many participants generate more revenue from sponsorships than match play. Separating performance-based income from intellectual property or licensing revenue requires meticulous financial structure optimization to determine proper tax treatment.

Treaties, Funding, and Support Staff Risk

Complications extend beyond the field. Coaches, media personnel, and event contractors all face nuanced compliance hurdles. Additionally, when athletes receive government-supported funding, tax treaties can sometimes exempt certain income, but identifying what qualifies as substantial support requires rigorous documentation.

Proactive Lessons for Business Owners

Most small to mid-size business owners will not navigate World Cup taxation, but the underlying principles apply heavily to modern companies. Whether you are expanding services across state lines, managing multi-entity real estate portfolios, or dealing with remote contractors, early planning is essential. Working across borders—state or international—inevitably triggers unexpected filing requirements.

Clear financial systems eliminate costly surprises. If your business is growing geographically and you want to ensure your tax strategy is built for the future, contact Lizza & Carullo CPAs & Advisors. Let us help you build the financial infrastructure you need to operate with clarity and confidence.

Gain Year-Round Financial Clarity and Confidence
Partner with Lizza & Carullo CPAs & Advisors for ongoing guidance, proactive tax planning, and strategic financial support. Whether you’re growing a business or navigating personal taxes, our year-round advisory approach helps you stay organized, tax-efficient, and in control — with a team that’s here when you need us, not just at tax time.
Schedule Your Discovery Call
Share this article...

Want tax & accounting tips and insights?

Sign up for our newsletter.

I confirm this is a service inquiry and not an advertising message or solicitation. By clicking “Submit”, I acknowledge and agree to the creation of an account and to the and .
Lizza & Carullo CPAs & Advisors Smart tax and advisory support for your business and personal finances.
Welcome to the Lizza & Carullo CPABot. I can help you learn about our Business Advisory Programs, year-round personal tax planning, how to work with our team, and how to schedule a Discovery Call. What would you like to do today?
Please fill out the form and our team will get back to you shortly The form was sent successfully