Even before the tour of the Indian cricket team to
Firstly, the 'R' or 'Residence' test. These crickets going to
The relevant provision of this Indo-Australia convention, Article XVII provides;
ARTICLE XVII - Entertainers - 1. Notwithstanding the provisions of Articles 14 and 15, income derived by residents of one of the Contracting States as entertainers, such as theatre, motion picture, radio or television artists, musicians and athletes, from their personal activities as such exercised in the other Contracting State, may be taxed in that other State.
It is clear from the above that in situations such as the present one, the country where the athlete (a term which includes sportsman and cricketers) performs may tax the income which arises to the athlete in respect of the performance in that country. So,
Then there is another reason. Since the income would be taxed in
Therefore the situation is simple. If Indian cricketers pay tax in