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
Date Written: April 15, 2009
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
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