The Middle East

The guide contains listings of some of the leading hotels and resorts in Dubai and contacts for important government offices and services. It also contains useful tips and information for first-time or regular and business and leisure visitors alike.

The UAE currently has no system of federal income taxation. Instead, most of the emirates – including Dubai – enacted their own corporate tax decrees in the late 1960s. These emirate-level corporate tax decrees are of general application and remain in force as amended. These decrees are similar in nature and text, and deal in broad terms with the identities of taxable persons, rates,...

From 2007 to 2017 the UAE’s industrial sector grew by approximately 31%. According to consultancy Oxford Economics, it is set to grow marginally faster — by another 34% — in the 10 years leading to 2027. At the emirate level, Dubai’s industrial sector has likewise emerged as a major driver of growth; the sector in Dubai grew by 6% annually in the ten years to 2017 and this rate of expansion is...

Dubai offers a healthy environment for ICT operators, with its strong, high-tech and high-coverage network combining well with a tech-savvy and internationally connected population. At the same time, the gov¬ernment in Dubai – and in the UAE – has repeatedly demonstrated its commitment to become a world leader in terms of IT. Initiatives such as Smart Dubai and the Dubai Future Foundation, along...

The education sector of Dubai is shaped by a population that was 3.2m in early 2019 and around 90% expatriate, making it multinational, multi-ethnic and multicultural. In the 2017/18 academic year, Dubai’s student body included 182 nationalities, with students from India comprising around 33.9% of the total, followed by those from the UAE (11.7%), Pakistan (8%), Egypt (5.5%) and the UK (4.7%),...