"The ICC has been looking for a venue to shift its headquarters from London and Dubai has again emerged as a strong possibility," Gulf News quoted a source as saying in the British capital.
ICC president Ehsan Mani and chief executive Malcom Speed were due to visit Dubai for talks with government officials, the daily said.
The Dubai Government-owned Emirates Airlines is the ICC main sponsor and numerous ICC meetings have been staged in the emirate.
Gulf News noted that a large percentage of staff salaries disappears in taxes in London.
Malaysia is also reported to be a candidate to host the ICC headquarters.