The United Arab Emirates (UAE) is in the Middle East, bordering the Gulf of Oman and the Arabian Gulf, between Oman and Saudi Arabia. The UAE has an open economy with a high per capita come and a sizable annual trade surplus. With Abu Dhabi and Dubai as its dual financial centers, the UAE has long commanded economic superiority in the Gulf Corporation Council (GCC). This guide from the bank HSBC and Price Waterhouse covers several considerations that may generally apply in all of these emirates and can be considered by foreign investors in evaluating the prospects of operating and investing in the UAE:

• Economy
• Regulatory framework
• Tax aspects
• Audit and accountancy
• Human resources
• Trade
• Banking

To access this guide, click here.