When international companies scan the horizon for investment-friendly locations, there are few destinations where a regime free from corporation tax can be expected. The Bahamas, the British Virgin Islands, Brunei, Monaco, and Vanuatu perhaps. 

The famed zero-rated corporate tax regime is a noted means for luring in foreign investors. And in this sense, the United Arab Emirates (UAE) has mastered the art of playing to the international field, and has seen a response that can be measured by the steady drumbeat of boots on the ground.