“Doing Business in the United Arab Emirates” has been prepared by Squire Patton Boggs (MEA) LLP as a general introduction for those interested in business activities in the United Arab Emirates (UAE) and is not intended to provide comprehensive advice. The information in this guide addresses only some of the principal elements of doing business in the UAE and we advise anyone who intends to establish a corporate presence in the UAE to obtain advice specific to their business. Also, it is worth noting that the UAE market is dynamic, and the rules and procedures for doing business in the Emirates are constantly evolving. Due to the changing landscape, it is essential to seek professional advice when evaluating the market. This guide and its contents are provided without warranty, either expressed or implied. Under no circumstances shall Squire Patton Boggs (MEA) LLP be liable for any loss, damage, liability or expense incurred which is claimed to result from the use of, or reliance upon, information in this guide, the use of which is at the sole risk of the user.