A report says players could face filing obligations in each host country where they play. If a footballer appears in all three nations, income may be divided according to the location of those matches.
The United States presents an additional complication because tax can apply at both federal and state level. The report outlines a federal rate commonly associated with 30%, while state exposure can vary sharply, from 0% in Florida to a maximum of 13.3% in California.
That does not automatically mean every player will pay those headline rates. Double-taxation agreements, deductions, exemptions and the athlete’s residence can all change the final calculation.
A player’s passport will not necessarily determine where tax is due. Authorities may examine residence, contractual ties, the source of tournament income and the existence of a treaty between the host country and the player’s home jurisdiction.
The report says Canada may apply 15% to relevant payments, while Mexico can involve either 25% of gross income or 35% of net income after permitted deductions. Those rules make advance planning essential, particularly for players from countries without a tax agreement with one of the hosts.
Anthony Gordon is not being linked here to any confirmed move. But if an English player such as Gordon transferred to a Spanish club, his tournament-year review could involve the United States, Canada, Mexico, Spain and potentially another residence-related jurisdiction.
The number of countries involved would depend on his personal circumstances, not simply his nationality or club.
As the tournament approaches, national teams, agents and clubs are expected to map each player’s fixtures, residence and treaty position before the first ball is kicked. The next major storyline may be decided in tax offices as much as stadiums.