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 
.In India, we don't need to pay taxes on the income that is earned in other countries. So any income that is generated in the UAE is not considered for tax purposes in India. And there is no income tax in the UAE as well. UAE is one of the few countries, where there is no tax on your income. So it is a win-win situation for players who take part in tournaments that are held in the UAE. On the other hand, player income for IPL and other tournaments that are held in India are subjected to Indian income tax (maximum rate of 42.7%).
@Sithara007 I believe that there’s some confusion, because IPL franchises and player’s are subject to VAT in Dubai which was introduced in 2018. However due to some miscommunication both sides felt they don’t need to pay the taxes, however if you see the law you’ll realise that they indeed need to pay taxes in Dubai.
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n IPL 2014, when 20 of the matches were played in UAE, no such tax law existed. But as per the new taxation structures, players’ salaries are bound to come under VAT TAX in UAE according to the experts.
“As per the new taxation norms in UAE, VAT will be levied on the IPL player salaries as they are providing services to the franchises”, said one of the representative of Shuraa Tax Consultants based out of UAE.
Source:
https://www.insidesport.co/ipl-2020-new-vat-laws-in-uae-can-stump-ipl-2020-stakeholders-ipl-players-salaries-can-also-be-taxed/