This is the 17th edition of the Lexology Insights GCC law firm compensation, benefits and billing report. It was prepared on the basis of in-depth research carried out during February 2021. The results are based on data supplied by 32 participating international law firms, as well as interviews with partners, office managers and directors of HR and finance. The report was researched by Gwilym Davies of Lexology Insights. We intend to repeat this exercise annually, addressing any fluctuations in the market, along with new areas as suggested by respondents. For this reason, we remain eager for feedback on the usefulness of the findings and on how the report’s format and relevance can be improved. Foreword © Law Business Research 2021 9 Lexology Insights – Gulf Cooperation Council Region law firm compensation, benefits and billing report 2021 Profile of participating firms We would like to express our appreciation to all of the law firms that provided their time and cooperation in the preparation of this report. Their identity is confidential. All of the 32 law firms surveyed are experienced in advising international and domestic clients across a range of corporate, financial and general business areas. The sample of participating firms breaks down as follows: No data analysis was undertaken for groups whose sample size was considered too small. With many firms now truly international entities, the terms ‘US firm’ and ‘UK firm’ above are used to refer to the home country of the major originating component of a law firm within a given region.