How Transfer Pricing Offers a Fix for Student Athletes (Rerun)

We're off for the New Year holiday, so we're serving up an encore presentation of a Talking Tax podcast about challenges with paying student athletes. Ever since student athletes gained the right to be compensated for use of their image in advertisements and merchandise sales, the money has flooded in, but so have some problems. The athletes can now be compensated for their name, image, and likeness—or NIL—but schools still can’t directly pay them for playing. Instead, athletes can receive compensation when merchandise with their name or number is sold, or for showing up in advertisements or social media posts for businesses. But the line between legitimate NIL and illegitimate pay-for-play can get blurry. On this episode of Talking Tax, University of Kentucky professor Stephen Lusch talks with reporter Caleb Harshberger about how transfer pricing and tax law concepts can show whether the deals are done at reasonable prices that really reflect the value the student brings. Do you have feedback on this episode of Talking Tax? Give us a call and leave a voicemail at 703-341-3690.

You can listen to How Transfer Pricing Offers a Fix for Student Athletes (Rerun) online on Radio and Podcast. Open the player on this page to stream the available audio.

How Transfer Pricing Offers a Fix for Student Athletes (Rerun) is an episode from Tax & Accounting Podcast by Bloomberg Tax.

This episode is 13:44 long.

This episode was published on Dec 31, 2025.

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