Given the COVID-19 pandemic situation in India, the Board of Control for Cricket in India (BCCI) has decided to move the October-November T20 World Cup to the UAE.

The BCCI has also conveyed the decision to the International Cricket Council (ICC) at its board meeting on June 28.

Thus, the UAE becomes Indian cricket’s home away from home for the rest of 2021 with the remainder of IPL also to be staged there in September.

The preliminary phase of the T20 World Cup is expected to start on October 17, a few days after IPL ends.

Since 31 IPL games will be played over 25 days in Dubai, Abu Dhabi and Sharjah, so to ease out the pressure on these pitches the initial round of the 16-team world event will be held in Oman.

Eight teams— Bangladesh, Sri Lanka, Ireland, Netherlands, Scotland, Namibia, Oman and Papua New Guinea will battle it out for the four qualifying spots in the Super 12s.

As per the tentative plan, starting October 24, the 12 teams will then square off at the three leading stadiums in the UAE. The final will be played on November 14.

It may be mentioned here that the decision to shift the event to the UAE solves the tax exemption problem for BCCI.

"ICC wanted the host board to bear the tax liability if its government refused a waiver. That liability would have amounted to over Rs. 900 crore, and over Rs. 225 crore in case of a partial waiver," reported The Hindustan Times.

"Though BCCI retains the hosting rights, moving the T20 World Cup out of India addresses the immediate need to resolve the tax dispute," reported The Hindustan Times quoting a BCCI official.

“We will put our foot down and tell ICC to not be rigid on tax exemptions as ICC events when staged in India are a lot more cost-effective than countries outside Asia," the official added.