Research Publications 

His research in the field of taxation law pertaining to the Maldives, China, and Australia has been published by Oxford University Press, the IBFD, and the Journal of Australian Taxation: 

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

Tax Competition – A Blessing in Disguise for Small Countries – Journal of Australian Taxation (20th November 2020) 

Zaif’s practice is primarily corporate and commercial law, tax law, and foreign investments. 

At the firm, he has assisted with: 

• Lease Agreements
• Foreign Investments
• Due diligence for loan transactions

Zaif completed his Master of Taxation Law course at the University of Western Australia in Perth, Australia. In addition, he has completed the Graduate Diploma in Legal Practice in Australia.  

Before this, he graduated from the University of Surrey with an LL.B (Hons) from the UK.  

Prior to joining SHC Law & Tax, Zaif draws from his work experience from full-service practice firms in London & Guildford in the UK as well as Perth, Australia. Furthermore, he has worked as Legal Counsel at a resort acquisitions advisory & project management firm in the Maldives. He also focused on international tax, taxation of offshore trusts, GST & TGST, and income tax matters at his previous role.