Dubai is the second largest emirate and the most developed and can be considered as the commercial capital of the UAE. Dubai has a total area of 3885 sqkms and a population of approx.1,112,000. Dubai’s natural harbor and unique location on the international trading map gave it a prime spot in the global trading and commerce. The international recognition in business activities led Dubai one of the favorite commercial centers in the world. The main reasons for this achievement are due to: 1) It’s location in the middle of the UAE Coast. 2) A free and balanced economic policy 3) Establishment of complete infrastructure of projects along with other services and utilities. 4) Above all excellent leadership that Dubai enjoys. Dubai has all the means of transport with the latest state-of the art facilities. It has an international Airport, duty free complex, cargo village and full fledged sea ports. The trading in Dubai is based on two sections. Oil producing & exporting and non oil trading. 82% of the non-oil export business in the country being carried out by Dubai alone. This speaks the volume of potentiality Dubai enjoys among other emirates in the UAE. Dubai’s exports are mainly to Japan, USA, India and Western Europe.Dubai has traditional markets as well as many luxurious commercial centers, there by becoming a shoppers’ paradise.The most striking feature of Dubai is the establishment of its Free Zones in several sectors. At present there are at least ten successful Free Zones operating in Dubai.To start a business in Dubai Free Zone, the investor does not need a local sponsorship, that means he can enjoy 100% ownership and also a tax free business and profits. Also the investor has complete freedom from the interference of the Authorities and there by maximize his business.