The United Arab Emirates is a country in Western Asia at the southeast end of the Arabian Peninsula on the Persian Gulf, bordering Oman to the east and Saudi Arabia to the south, as well as sharing maritime borders with Qatar to the west and Iran to the north. The sovereign constitutional monarchy is a federation of seven emirates consisting of Abu Dhabi (which serves as the capital), Ajman, Dubai, Fujairah, Ras Al Khaimah, Sharjah and Umm Al Quwain.
Capital: Abu Dhabi
Currency: UAE Dirham
Corporate tax rate: 0% (oil and gas up to 55%)
Personal tax rate: 0%
Capital gains tax: not taxed, except from a taxable company.
Tax residence: There is no law about tax residence, but residents can obtain a certificate after being present 183 days or more in a tax year.
CFC Rules: No
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