Zaif Fazal

LLB (Hons) - UK, GDLP, MTax - AUS

Partner, Corporate and Tax Law

Phone:

Email:

+960 7244400

zaif@qvl.mv

Profile

Zaif Fazal is a lawyer and the Managing Partner at QVL Law, leading the firm’s extensive experience in corporate and tax law, leading the firm’s extensive experience in corporate and tax law. He has been practicing law in the Maldives since his admission to the bar in 2020 and works closely with domestic and international clients on structuring transactions, navigating regulatory requirements, and managing high-value commercial matters. His practice includes advising on resort and hotel acquisitions, foreign investment structuring, and tax structuring.

He completed his Master of Taxation Law course at the University of Western Australia achieving 1st Place in the course. He also holds an LL.B (Hons) from the University of Surrey, UK, and a Graduate Diploma in Legal Practice from Australia, forming a strong academic foundation for his advisory work across corporate and tax matters.

Zaif’s advisory approach is informed by international exposure gained through work with full-service law firms in London, UK and Perth, Australia where he developed a broad grounding in commercial transactions, dispute work, and regulatory advisory. Prior to establishing QVL’s legal practice, he practiced at SHC Law & Tax briefly, advising resort operators and investors across the tourism sector.

In addition to his legal practice, his research on taxation of offshore trusts has been published by Oxford University Press and other areas such as international tax, GST and income tax relating to Maldives, China, and Australia has been published by the IBFD and Journal of Australian Taxation.
Zaif is recognised for his analytical precision, commercial awareness, and ability to work across legal, tax, and transactional domains. His multidisciplinary grounding supports QVL’s integrated advisory model and ensures clients receive technically robust and strategically oriented and practical advice.

 

Expertise:

 

Areas of Focus:

  • Tax Law
  • Corporate & Commercial Law
  • Foreign Investments
  • Resort & Hotel Acquisitions
  • Lease Agreements & Legal Due Diligence
  • Legal Research & Policy Advisory

 

Experience:

  • Attorney-at-Law, SHC Law & Tax
  • Legal Counsel, AWG Consulting
  • Legal Experience in London, Guildford (UK), and Perth (Australia)

 

Research Publications:

Zaif’s research in international and comparative taxation has been published by leading academic and professional institutions:

  • The Myopic GST Update in the Maldives – IBFD, International VAT Monitor (4 May 2023)
  • Taxation of Offshore Trusts and the Rule of Law: The Case of Australia and China – Oxford University Press, Trusts & Trustees Journal (18 August 2022)
  • The GST Reforms that Can No Longer Be Delayed in the Maldives – IBFD, International VAT Monitor (11 November 2021)
  • Tax Competition – A Blessing in Disguise for Small Countries – Journal of Australian Taxation (20 November 2020)

 

Qualifications:

  • Master of Taxation Law – University of Western Australia
  • Graduate Diploma in Legal Practice – University of Western Australia
  • Bachelor of Laws (LLB Hons) – University of Surrey, UK

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Zaif Fazal