Location

From its formation the ICC had Lord's Cricket Ground as its home, and from 1993 had its offices in the "Clock Tower" building at the nursery end of the ground. The independent ICC was funded initially by commercial exploitation of the rights to the World Cup of one day international cricket. As not all Member countries had double-tax agreements with England, it was necessary to protect cricket's revenues by creating a company [ICC Development (International) Pty Ltd - known as IDI] outside the UK. This was established in Jan 1994 and was based in Monaco.
For the remainder of the nineties, the administration of IDI was a modest affair. But with the negotiation of a bundle of rights to all ICC events from 2001-2008, revenues available to International cricket and the ICC member countries rose substantially. This led to a growth in the number of commercial staff employed by IDI in Monaco. It also had the disadvantage that the Council's cricket administrators, who remained at Lord's, were separated from their commercial colleagues in Monaco. The Council decided to seek ways of bringing all of their staff together in one office whilst protecting their commercial income from tax.


The option of staying at Lord's was investigated and a request was made, through Sport England, to the British Government to allow the ICC to have all its personnel (including those working on commercial matters) in London - but be given special exemption from paying UK corporation tax on its commercial income. The British Government was unwilling to create a precedent and would not agree to this request. As a consequence the ICC examined other locations and eventually settled on the emirate of Dubai in the United Arab Emirates. In August 2005 the ICC moved its offices to Dubai, and subsequently closed its offices at Lord's and Monaco. The move to Dubai was made after an 11-1 vote by the ICC's Executive Board in favour.
Whilst the principal driver of the ICC's move to Dubai was the wish to bring its main employees together in one tax efficient location, a secondary reason was the wish to move offices closer to the increasingly important new centres of cricketing power in South Asia. Lord's had been a logical venue when the ICC had been administered by the MCC (a situation that lasted until 1993). But the growing power of India in world cricket had made the continued control of international cricket by a British private members club (the MCC) anachronistic and unsustainable. A direct consequence of the changes and reforms instituted in 1993 was eventually to be the move away from Lord's to a more neutral venue.