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2026 World Cup Tax Implications

Andrew D. Appleby
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Bloomberg Law: FIFA 2026 World Cup Blows the Whistle on Complex Tax Risks

The 2026 FIFA World Cup will take place in North America this summer, jointly hosted by the US, Canada, and Mexico. This expanded tournament will feature 48 teams, bringing together a diverse array of nations and fans for a truly global celebration. While the world’s attention is fixed on the spectacle to come—thrilling matches, new rivalries, and unforgettable moments —and immigration headlines are dominating the conversation, the tournament presents a complex web of tax and social security challenges for players, coaches, and support staff.

About the Author

Andrew D. Appleby Avatar
Andrew D. Appleby
Andrew Appleby is an Associate Professor of Law at the University of Tennessee Winston College of Law. He has particular expertise in state and local taxation, taxation of the digital economy, sports taxation, and applied tax policy. Prior to joining academia, he practiced multistate tax law at leading law firms for a decade, and he now co-authors the State Taxation treatise with Prof. Walter Hellerstein.
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