The United Arab Emirates (UAE) is a key Middle Eastern market for Canadian exporters. UAE has one of the most liberal trade and investment regimes in the region. It also offers a stable economy and modern political system, which attracts strong capital flows from the Middle East and outside it. Economic diversification has broadened the scope of sector opportunities to include tourism, financial services and high-tech industries. Free trade zones, offering 100% foreign ownership and zero taxes, further enhance the country’s appeal to international investors.