Waris is the head of the firm’s legal advisory services and his practice encompasses advising clients on foreign investment, corporate and taxation matters.

He previously headed the Legal Division of the Maldives Inland Revenue Authority and acted as lead counsel in advising the MIRA’s operational divisions with regard to tax law interpretation, tax rulings, enforcement proceedings, audit, investigation and criminal prosecution matters, and drafting of tax legislations. He has also represented the MIRA as the lead counsel in court proceedings in the Supreme Court of the Maldives, Tax Appeal Tribunal and other courts and has played a crucial part in securing a number of landmark appellate victories on tax cases at High Court that has shaped the Maldivian taxation regime.

He is a Licensed Notary Public in the Maldives having Permit Number PN-2019-09.

Waris holds a double degree in Arts and Law from Mysore University, India.

Areas of practice

• Foreign investments
• Tourism & hospitality
• Dispute resolution & litigation
• Mergers & acquisitions
• Government, regulatory and compliance
• Corporate & commercial
• Tax disputes
• Projects & infrastructure
• Shipping & international trade