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The UAE’s taxation environment is one of the most lenient in the world, and as such it attracts investors to form and operate business in the country. Under the constitution, the federal government has jurisdiction to legislate in relation to the UAE’s taxation system, but no unified tax law has been enacted to date. Alternatively, the seven...

The UAE is made up of seven emirates – Abu Dhabi, Dubai, Sharjah, Ajman, Ras Al Khaimah, Fujairah and Umm Al Quwain – and adopts a federal system of government. The federation is governed by a constitution, which regulates the respective powers of the federal government as well as the local government of each emirate member; noting that the...

In recent decades, pharmaceuticals production has expanded its geographical reach. This trend appears to be here to stay; in a 2015 survey of major pharmaceutical firms conducted by global consulting firm Strategy&, more than half of respondents anticipated that over 30% of their global sales would originate in emerging markets by 2018....

These are times of rapid expansion in Sharjah’s health care sector, as the emirate seeks to meet the needs of both an expanding population and heightened demand for top-of-the-range medical services, changes that are highlighted by the opening of hospitals, clinics and pharmacies, as well as the development of the new Sharjah Healthcare City (...

The next few years are scheduled to see a range of major mixed-use real estate projects come on-line in the emirate, with these likely to transform its built landscape and global appeal for investors and visitors alike.

In 2008, for the first time in history, more than half of humanity was living in urban areas. Perhaps the most remarkable observation about this trend is the speed at which it has happened: as recently as 1900 urban areas accounted for 13% of the global population. Towns and cities are seen as the crucibles of opportunity for many rural...