The International Cricket Council was founded in 1909 by Australia, England, and South Africa, so where is it headquartered?

The International Cricket Council (ICC) is the global governing body of cricket. It was founded as the Imperial Cricket Conference in 1909 by representatives from Australia, England and South Africa. It was renamed as the International Cricket Conference in 1965, and took up its current name in 1987. The ICC has its headquarters in Dubai, United Arab Emirates.

The option of staying at Lord's [in London, England] 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. ICC is registered in British Virgin Islands. 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.

While 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.