The ODI World Cup 2023 is anticipated to begin on October 5 and conclude on November 19. The 10-team showpiece event’s host country, India, has narrowed its options down to at least a dozen locations, with the final set to take place in Ahmedabad at the largest cricket stadium in the world.
Bangalore, Chennai, Delhi, Dharamsala, Guwahati, Hyderabad, Kolkata, Lucknow, Indore, Rajkot, and Mumbai are all on the shortlist in addition to Ahmedabad. 48 matches total, including three knockout rounds, will be played throughout the course of the 46-day event.
Apart from the championship match, neither the BCCI nor the two or three cities where teams would play the warm-up games have yet announced the locations of any of the games. The difficulties caused by the monsoon season ceasing at various periods in various areas of India are the cause of the delay in deciding on the locations.
The ICC typically releases the World Cup schedules at least a year in advance, but this time it was also holding off until the BCCI received the required approvals from the Indian government. This involves two major concerns: obtaining a tax exemption for the competition and securing visa permission for the Pakistani squad, which hasn’t competed in India since early 2013 outside of ICC matches.
The BCCI is said to have given the international organization assurances that the Indian government will approve visas for the Pakistan contingent at the ICC’s quarterly meetings last weekend in Dubai.
In regards to the question of tax exemptions, the BCCI is anticipated to inform the ICC shortly on the precise position of the Indian government. When three men’s events—the 2016 T20 World Cup, the 2018 Champions Trophy (later changed to the 2021 T20 World Cup, which was moved to the UAE and Oman due to the pandemic), and the 2023 ODI World Cup—were awarded to India in 2014, the BCCI and the ICC signed a host agreement that included the tax exemption. According to the contract, the BCCI was “obligated” to assist the ICC (and all of its corporate partners) in obtaining tax exemptions.
The Indian tax authorities told the ICC last year that the broadcast proceeds from the 2023 World Cup will be subject to a 20% tax order (excluding of surcharges). The BCCI noted that any taxes “incurred” by ICC will be “adjusted” against the Indian board’s profits from ICC’s central revenue pool in a memo sent to its members, state associations.
The ICC’s expected broadcasting revenue from the 2023 World Cup was indicated in the memo by the BCCI as USD 533.29 million. It claimed that a tax order of 10.92% on that would have a “financial impact” on it of around UDS 58.23 million (the BCCI’s note put the amount as USD 52.23 million, which seems to be a typo given the percentages cited). If the tax component were to be 21.84% as the Indian tax authorities like, that would more than quadruple to over USD 116.47 million.