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Dubai: Offshore Legal and Tax Regimes


Although Dubai is a virtually 'no-tax' jurisdiction, ownership restrictions on companies in the normal economy mean that the Jebel Ali Free Zone, Dubai Investment Park, Dubai Internet City, the Dubai International Finance Centre (DIFC), which opened in 2003, the Dubai Airport Free Zone, and Dubai Media City are the key locations offering an 'offshore' option to foreign operators. Operations inside the Free Zone (JAFZ) can be carried out under various different types of license, but most often a foreign company will use a a 'Free Zone Establishment'.



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