For businesses seeking entry into the often lucrative Middle Eastern markets, a barrier to entry is the restriction on ownership of entities by foreigners. The most favored jurisdiction in which to establish a business presence within in the Middle East and North Africa is the United Arab Emirates (UAE), particularly one of its city-states, Dubai. Dubai’s business environment remains the friendliest within MENA in terms of corporate taxation, repatriation of profits, entity ownership, infrastructure and human resources. When choosing to do business in the Middle East, the advantages within Dubai lead most international businesses to establish their presence within one of Dubai’s free zones.