Taxation of Non-Resident Cricketers in India: Beyond the 22 Yards of the Indian Premier League

International Tax Journal, July-August, 2009

10 Pages Posted: 7 May 2009 Last revised: 3 Feb 2017

See all articles by Raghav Sharma

Raghav Sharma

National Law University Jodhpur (NLUJ)

Date Written: April 15, 2009

Abstract

This article deals with the issue whether the income earned by the non-resident cricket players through participation in Indian Premier League ('IPL') would be taxable in India. The income earned can be divided into two broad headings viz. (1) income earned by playing the cricket matches and; (2) income earned through product or brand endorsements during the IPL season. This issue of chargeability of the non-resident cricketers’ income in India is dealt from both the tax treaty and domestic tax law perspective.

Keywords: India, Indian Premier League, tax, cricketer, non-resident, DTAA, sportsman

Suggested Citation

Sharma, Raghav, Taxation of Non-Resident Cricketers in India: Beyond the 22 Yards of the Indian Premier League (April 15, 2009). International Tax Journal, July-August, 2009, Available at SSRN: https://ssrn.com/abstract=1400452

Raghav Sharma (Contact Author)

National Law University Jodhpur (NLUJ) ( email )

NH-65, Nagour Road
Kamala Nehru Nagar, Jodhpur
Mandore, Jodhpur, Rajasthan 34230
India

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