The Spanish start-up ChangeYourFlight enables travellers to make requests for partial refunds of plane tickets they know they are not going to use via a free, three-step process.
Men and women who kill after long-term abuse could use one of the partial defences, which replaces a requirement for them to have acted on the spur of the moment.
Raiola also factored in a partial foreign tax credit that the players can use on their U.S. returns, along with so-called "jock taxes, " in which some states require visiting athletes to pay state income tax for each game they play there.