Offshore: Dubai First
As the first offshore lawyer to enter Dubai, Tahir Jawed explains what drew his firm to the Middle East and the benefits gained from the venture
October 11, 2006 at 08:03 PM
6 minute read
As the first offshore lawyer to arrive in Dubai, the first to be licensed and the first to open an office, there was under-standably some confusion as to what I was doing here.
The initial assumption was that a foreign law firm had now classified Dubai as an offshore jurisdiction. It came as a surprise to some that we had no intention to practise local law.
There were a number of unrelated factors driving offshore law firms to Dubai. First, there has been a longstanding traditional client base in Dubai for most of the established offshore firms. Investors in the Middle East have long been using offshore companies to organise their investments and to structure their personal wealth, often establishing family trusts in the Cayman Islands or Jersey to benefit from the tax efficiency and stability of these jurisdictions and to resolve any uncertainty in relation to inheritance issues.
Second, while most offshore firms are represented in the Caribbean, Channel Islands and Far East, there was a gap in time and distance with the Middle East. Historically, this was due to the regulatory problems with establishing a presence in the Middle East business centres. However, with the development of 'free zones' in the Middle East (these are areas established within jurisdictions where local ownership and regulatory restrictions do not apply), the opportunity to fill the void was apparent.
Third, even where there was a desire to establish in the Middle East and regulatory restrictions had been eased, there was no obvious base from where to cover the Middle East. This seems to have been resolved by the establishment of the Dubai International Financial Centre (DIFC). The DIFC provided financial institutions and service providers with a well-regulated jurisdiction, with zero taxation and low regulatory fees. Combined with the rise of Dubai as a business, transport and tourist centre, this made the decision easier.
Finally, and most importantly, was the dramatic increase in economic activity in the region. Fuelled by the repatriation of local investors' funds, an increase in oil prices and a boom in infrastructure, energy, tourism and property markets, most Middle East economies are growing at a dramatic rate. This has attracted banks, investment houses and onshore lawyers to the region as finance structures have developed to support the growth. In particular, there has been a focus on private equity and Islamic finance, both important to the offshore legal industry.
Private equity and Islamic finance
Although offshore law firms have been active in the region for some time providing trust structures and holding companies, the move to establish in the Middle East has largely resulted from the increase in private equity and Islamic finance.
Private equity funds have become a focus in the region for those looking to invest in the local infrastructure, energy, property and tourist sectors. Although investment funds have always existed in the region, their recent growth has been nothing short of dramatic. Within the past year several funds have been announced with the intention of raising more than $1bn (£503m) each and such funds are often oversubscribed. Fund managers, both new and old, have been establishing all over the Middle East and particularly in the DIFC.
Funds have always been a focus for offshore law firms. The legal certainty and tax efficiency offered by the traditional offshore jurisdictions, together with the tailored, user-friendly regulatory regimes, have long attracted funds to offshore centres. It is estimated that 70% of the world's hedge funds are domiciled in the Cayman Islands. Private equity funds usually take the form of companies, partnerships or trusts and provide important work for Cayman Islands lawyers as well as service providers such as fund administrators and accountants.
The growth of Islamic finance has also caught the attention of the offshore lawyers.
Islamic finance, particularly sukuk transactions, have presented offshore law firms with an opportunity. Most Shariah advisers prefer the issuer of sukuk, or trust certificates, to be an off-balancesheet company. The off-balancesheet company has long been the backbone of the offshore financial industry and the traditional 'orphan SPV' concept has adapted well to the sukuk structures.
A large number of landmark sukuk issuers over the past year have been domiciled in the Cayman Islands and the trend seems set to continue with arrangers and onshore lawyers appreciating the efficiency with which these issuing companies can be established in the Cayman Islands.
Onshore, offshore
At about the same time as the arrival of the offshore firms, a number of onshore law firms also made the decision to establish in Dubai. Many of the considerations will have been the same as for the offshore firms with the added opportunities for project finance and traditional corporate work. In fact, almost all of the 10 largest law firms in London are now in Dubai or on their way, with many more set to follow. Interestingly, there are now signs that some US law firms may also follow.
Initially, the onshore law firms were a little concerned at the intentions of the offshore firms. With only one exception, the offshore law firms have made it clear that they do not intend to compete with the onshore or local law firms in Dubai.
The concerns have largely been laid to rest and the offshore firms have been welcomed by the onshore firms as a useful addition to the options available to them when structuring a new transaction. In particular, capital markets and funds lawyers were pleased to no longer have to communicate with Cayman counsel nocturnally, given that there is a nine-hour time difference between the Cayman Islands and Dubai.
The arrival of the Caribbean firms also meant that onshore lawyers now had the option of using the Cayman Islands and the British Virgin Islands as well as Jersey, Guernsey and Mauritius. This was appreciated given the reduced fees normally charged by the Caribbean jurisdictions and the reduced regulatory requirements.
The outlook for the offshore law firms already in Dubai appears bright. The offices seem to be growing and more offshore firms arriving. The first offshore lawyers to arrive have built good relationships with local financial institutions and onshore law firms and are now part of the landscape. The volume of private equity and Islamic finance continues to grow and there are new opportunities as Shariah-compliant hedge funds and insurance products are developed. There is also a move towards securitisation, which has always been a focus for the offshore industry.
The faith of the first offshore lawyers to move to Dubai seems to have been rewarded and, as always in Dubai, it has paid to be first.
Tahir Jawed is managing partner of the Dubai office of Maples and Calder.
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