The topmost advantage in playing cricket in the UAE is that they don't have to pay any entertainment tax or income tax there (UAE doesn't have any of these taxes). When the BCCI conducted IPL in UAE, they saved around 30% of the total amount in the form of tax waiver on ticket sales and GST. The players also benefitted, as they were excluded from personal income tax (which can be as high as 43% in India). And obviously playing in India means providing favors to the politicians and bureaucrats in the from of free tickets and dinners.
I do understand the weaver in Entertainment tax but how can a player avoid income tax by playing a month in Dubai ?. The organizing team will save a lot of money because they do not have the taxes imposed like other countries but income tax is not one of them and every player will pay their taxes even if they play in tax free zones 
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