Introduction: Woven around the sports tournaments conducted in our country are few tax litigations that has emanated from them involving tax implications of various types of payments made by Indian entities to foreign sports associations and foreign players. Some of the nomenclature used to describe / characterize the payments in the agreements are very

ALTHOUGH the latest version of the United Nations Model Tax Convention was finalised in 2025, but the publication has been released only in 2026. The scope of the changes brought in by this latest UN model is quite exhaustive and breaks new ground in multiple areas and needs to be studied in detail in