The NBA Lockout and International Tax Issues for U.S. Athletes

By Michael D. Foster   With the first two weeks of the NBA season cancelled and the length of the labor dispute between the owners and players uncertain, professional athletes from the United States are increasingly expressing interest in playing on teams abroad, even for short periods while the lockout continues. Playing abroad may require creative tax planning in order to avoid incurring significant additional taxes.   Overview   NBA players who choose to play outside the U.S. d