Tennis circuit expands toward Asia amid complex global tax challenges

The professional tennis landscape is undergoing a significant shift as Asian markets, particularly Shanghai, emerge as major hubs for the sport. This evolution reflects a transition from traditional Western-centric circuits to a more globalized model where Eastern markets play an increasingly central role in the sport's prestige and growth.

Parallel to this geographic expansion is the increasing complexity of the professional circuit's economic structure. As ATP and WTA players travel extensively across borders, they face intricate legal and tax challenges. The transition from gross prize money to net earnings is governed by international principles, such as the OECD Model Tax Convention, which manages issues of territoriality and double taxation for professional athletes competing in multiple jurisdictions.