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GLOBAL OFFICE FZE P.O. Box 214481, DUBAI, UAE

Dubai Mobile +971-50-8462421

Skype: dubaibiz

www.gotobusiness-sense.com, co@globaloffice24.biz

UAE FREE ZONE OVERVIEW

This is a brief overview of the major active Free Zones in the UAE. All UAE Free Zones currently offer tax free benefits. A local sponsor is not needed. The investor will hold 100% assets in the company's name. GLOBAL OFFICE FZE specializes on professional investor assistance for company formation (all UAE free zones, mainland, offshore) including visa and corporate bank account, relocation coordination, complete start up management, business consulting and entrepreneur coaching.

Questions?

Contact us for a detailed quote co@globaloffice24.biz

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INTRODUCTION What are Free Zones? According to the World Federation of Free Zones (FEMOZA) a Free Zone is a portion of a clearly defined and isolated land or setting, with a special tax, customs and imports regime, usually involving a status of extra-territoriality. Free Zones provide state of the art infrastructure and are designed as special investment models allowing total ownership of the business in the UAE. Therefore, to establish a business entity in one of the UAE’s many Free Trade Zones (FTZs) can be an attractive option for foreign investors who wish to keep 100% ownership of their business. An independent Free Zone Authority (FZA) governs each free zone, and is the agency responsible for issuing FZ operating licenses (which can be service, trading or industrial/manufacturing). However, not all businesses will fit into a free zone. Purpose of the business has to be clearly defined and laid out in a detailed business plan. Investors can either register a new company in the form of a Free Zone Establishment (FZE), which means the company has one shareholder (individual or corporate person), or a Free Zone Company (FZC, FZCO, FZ-LLC are common forms). In this case the company needs a minimum of two shareholders (usually maximum of 5 shareholders permitted). Alternatively investors can establish a branch office of their existing or parent company. Free Zone companies are in general limited liability companies.

Free Zone Benefits

All UAE Free Zones offer similar benefits including

100% foreign ownership

100% repatriation of capital and profits

100% free transfer of funds

100% exemption of import and export duties

No personal income tax

No corporate tax *

On site labor accommodation

Sponsorship and visa’s for all staff

Global and regional communications with excellent air, land and sea links

24 X 7 operations

Hiring of 100% expatriate workers (exempt are certain nationalities)

* For 2018 the UAE government has announced the introduction of VAT.

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ABU DHABI FREE ZONES & BUSINESS PARKS

Masdar City Masdar City is the first global clean tech cluster located in Abu Dhabi. It is home to the Masdar Institute of Science and Technology and the International Renewable Energy Agency (IRENA). The 6-sqm city, located near Abu Dhabi International Airport and 17 km from downtown Abu Dhabi, is emerging as a global centre for the sale, marketing, servicing and demonstration of renewable energy and sustainability technologies, as well as research and development, and investment in these fields. As a business cluster, Masdar City provides firms with an environment that inspires innovation, offers business development opportunities, provides a living lab and test bed for new technologies, encourages informal knowledge sharing among likeminded professionals and serves as a magnet for world-class clean tech talent. The city aims to be home to numerous companies, from Fortune 500 multinationals to start ups and the most cutting-edge technology firms, bringing these businesses close to fast-growing markets of the Middle East North Africa and Asia – regions that need clean technology and renewable-power products and services, driven by strong economic and demographic growth and increasingly supportive regulatory environments and government-level policy commitments to sustainability goals.

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Benefits Showcase technologies Use the city as a test bed for new ideas Undertake research in collaboration with the Masdar Institute of Science and Technology Set up headquarters or regional sales and marketing offices Establish research and development facilities Offer goods and services for use in designing and building Masdar City Tap into the large, lucrative and growing markets for clean tech products and services in the Gulf, wider Middle East and Asia. Continuous formal and informal knowledge sharing across the city among the most talented experts in their sectors. Advanced laboratories located within the Masdar Institute of Science and Technology. A location with unmatched international exposure from governments, organisations and companies looking to learn from Masdar City, its partners and suppliers. The most efficient, state-of-the-art and sustainable buildings provide the ideal working and residential environment for staff. Various types of commercial space: high-grade offices, research laboratories, testing facilities, assembly, concept stores and retail. Areas of Focus In light of its climate and geography, Masdar City will focus on attracting firms and pursuing research in four primary areas of the clean tech industry: solar, green building, water, and power storage, and secondarily in the areas of smart grids, efficiency appliances, electric vehicles and waste.

Types of Operating Licenses A branch of a foreign company or UAE-based company (including companies incorporated in other UAE special economic zones). A special economic zone limited liability company with corporate shareholders. A special economic zone limited liability company with individual shareholders.

Abu Dhabi Ports Company (ADPC) ADPC act as an enabler for development & trade and facilitate the diversification of the national economy. In a nutshell, by developing transformational industrial zones and managing Abu Dhabi’s ports and maritime facilities, ADPC is a major driving force behind Abu Dhabi’s increasingly sustainable and broad-based economic future as the preferred provider of world-class integrated ports and industrial zone services. Fulfill ADPC’s role in realization of Abu Dhabi Vision 2030. Develop and maintain long-term relationships with leading local and international customers. Abu Dhabi Airports Company (ADAC), the owner and operator of Abu Dhabi International Airport established a logistics park next to the airport which operates as a free zone facility called Abu Dhabi Airport Free Zone (ADFZ). The logistics park takes advantage of Abu Dhabi International Airport's strategic geographical position on the crossroads between

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east and west, and the large-scale economic development of the Emirate. ADAC, was incorporated in March 2006. Benefits World Class, congestion-free serviced facilities Location within Abu Dhabi International Airport premises Fast and efficient cargo clearance services Easy access to airport apron Access to international freight forwarders & logistics services One-stop-shop solution for all investor-related services Smart business facilitates with advanced ICT solutions On-site customs inspection Online customer service 24 hours access to facility

Kizad UAE Industrial Park Kizad's world class infrastructure, transportation and logistics options, as well as its low operating cost environment not only promote business efficiency they also make it easier for you to achieve your business goals. Bankable Agreements Business owners that have completed all stages of the land leasing process are invited to sign a Musataha agreement. This is a long-term property right agreement that is capable of being registered at the Abu Dhabi Land Registry Department in the name of the investor. Signing the agreement ensures the investor legally owns all assets developed on their plot of land within Kizad while they reside at the industrial zone, and guarantees tenure provided the business operates within the terms of its license. It also acts as a supporting document for securing loans and mortgages related to an investor's business.

ZonesCorp - UAE Industrial Park ZonesCorp established as a government- backed higher corporation for specialized economic zones, is directly responsible for the establishment, management and operation of specialized economic zones in Abu Dhabi. ZonesCorp is committed to developing the industrial infrastructure in the capital, cultivating a business climate conducive to growth and driving the diversification of the economy. With specialized zones in the Emirate of Abu Dhabi providing state-of-the-art facilities, cutting-edge utilities, logistics capabilities, advanced communications infrastructure and workers residential cities, investors can conveniently set up their businesses in the country's capital.

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twofour54 - Media Free Zone twofour54 is named after the geographical co-ordinates of Abu Dhabi, twofour54's vision is to enable the development of world class Arabic media and entertainment content, by Arabs for Arabs, and to position Abu Dhabi as a regional centre of excellence in content creation across all media platforms including film, broadcast, music, digital media, events, gaming and publishing. twofour54's aim is to create a collaborative and supportive campus community; stimulating creative and professional partnerships through our three key business pillars: tadreeb -the training academy; ibtikar - innovation & support; and intaj - state of the art production facilities. There three pillars are supported by a business enabler tawasol, which provides support to organisations and individuals looking to join the twofour54 community. twofour54 offers media companies a complete range of services Customized office space solutions for your business needs. World-class studio production and post-production facilities supported by technical staff. Broadcast services - Playout Centre, Uplink and Downlink teleport services and digital asset management centre. Vocational media training. Industry investment and business support for Arab entrepreneurs and fledgling media and entertainment content businesses from the region.

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Dubai Free Zones

Dubai Airport Freezone (DAFZA) Established in 1996, Dubai Airport Freezone has become the gateway for a remarkable number of global investors seeking business opportunities in the Middle East region. Home to over 1600 international firms from various parts of the world, the Free zone positions itself as one of the fastest growing economic zones in the region. Since its inception fifteen years back, Dubai Airport Free Zone contributed enormously to Dubai’s GDP with 2.27% and AED 52 billion in the total trade volume. Facilities & Services Located adjacent to the busiest international airport in the region, Dubai Airport Free Zone is a unique place for electronics, engineering, logistics & cargo, aviation and pharmaceutical firms. Its highly equipped infrastructure which is built in response to the clients requirements and needs is second to none. The services are ultimately improved with the support of the highly developed and well-trained employees to respond immediately to any quires or additional services. Environment Over the last decade, DAFZA has had sustainable practices at the forefront of its operations. The buildings in the Free zone are built using materials that support low power consumption; for instance glass materials are used to enable well-lit interiors and hence reduce power consumption from electricity lighting. Other aspects of the new drive for sustainability include plantation and installation of aerators for all water mixtures resulting in substantial reduction in water consumption, in addition to a series of environment awareness activities & initiatives.

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Jebel Ali Free Zone Authority

JAFZA is the first free zone in the world to win ISO certification in 1996. As one of the largest and fastest growing free zones, JAFZA aspires to be the international business hub of the Middle East. More than 6000 of the world’s finest companies are currently based in JAFZA. The present JAFZA profile includes more than 150 of the Global Fortune 500 companies. Out of these about 42 per cent are from the Middle East region, 23 per cent from Europe, 15 per cent from the Indian Sub continent, 7 per cent from Americas, 6 per cent from the Far East, 5 per cent from Africa and 2 per cent from other parts of the world. JAFZA has seen a phenomenal 300 fold growth in its member strength growing from 19 companies in 1985 to over 6000 in 2007. Since the turn of this century the number of companies in JAFZA has grown by more than 350 per cent. Jebel Ali Free Zone is the largest free zone in the MENA region. Some of the prestigious projects include the Convention Center Complex and JAFZA View 18 and 19. The AED 2.5 billion Jebel Ali Free Zone Convention Center Complex is a perfect platform for businesses in JAFZA to foster ties in a setting of modern ergonomics and efficiency. Housing two 34-storey business towers, an exhibition center, a 600-seat auditorium and catering area, as well as a 322 room hotel, the Convention Center will cater to JAFZA business community's growing needs for a long time to come. The new developments at the Jebel Ali Free Zone and the surrounding region are designed to make JAFZA world’s one of the most efficient sea-air hubs, complete with a 6-lane highway that helps to keep goods custom-bound (helping to minimize processing time) as they are transported from port to cargo aircraft in just 20 minutes. Jebel Ali Free Zone is the world’s only free zone located between one of the world’s largest airports and a sea port. The Jebel Ali Free Zone has Jebel Ali Port, world’s 7th largest container port on one side and the Jebel Ali International Airport, one of the world’s largest cargo airports on the other side. Built around the Jebel Ali Port, world’s largest man-made harbor, JAFZA is the region’s pioneering business initiative. JAFZA started its operations in 1985 and has been an effective magnet for inward investment ever since. It is today one of the main drivers of Dubai and the UAE’s economic growth and has contributed substantially in positioning Dubai and the UAE as one of the most favored investment destinations. JAFZA has also hugely contributed to the incredible growth of Dubai Port’s throughputs. DP World-UAE is the 7th largest container port in the world. In its 22 years of operation, JAFZA has posted more than 300 times growth in its number of companies growing from 19 companies in 1985 to over 6000 in 2007 that includes over 150 of the Global Fortune 500 companies.

Dubai Multi Commodities Centre (DMCC)

The Dubai Multi Commodities Centre (DMCC) is a strategic initiative of the Dubai government created to establish a commodity market place in Dubai. It provides industry-specific market infrastructure and a full range of facilities for the gold & precious metals, diamonds & colored stones, energy and other commodities industries. DMCC is also a free zone authority offering 100% business ownership, a guaranteed 50 year tax holiday and freehold property options. Launched in 2002, this strategic government initiative has been established to support the

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specific needs of its core segments - Gold & Precious Metals, Diamonds & Colored Stones, Energy and Other Commodities industries.

Facilities DMCC’s 200-hectare development includes the Almas Tower (meaning Diamond in Arabic), the AU Tower and the Ag Tower, in addition to plots of land allocated for special manufacturing operations, located in close proximity to Dubai’s emerging projects and developments. Each purpose-built tower has facilities that enhance trading and will provide commercial and support facilities for market participants in DMCC’s specialized segments; gold & precious metals, diamonds & colored stones and commodities.

Key Benefits: Unique worldwide centre Industry Clustering 100% Business Ownership Purpose built infrastructure Ability to purchase premises World class security systems Single Window Clearances (incl. Licensing, Immigration, etc) Preferential freight rates Regulated environment No foreign exchange controls or barriers to entry No restrictions on capital repatriation Gold & Precious Metals

Dubai Internet City (DIC)

DIC provides a knowledge economy ecosystem designed to support the business development of information and communications technology (ICT) companies. It is the Middle East's biggest ICT infrastructure, built inside a free trade zone. DIC is a strategic base for companies targeting emerging markets in a vast region extending from the Middle East to the Indian subcontinent, and from Africa to the CIS countries, covering 2 billion people with a GDP of $6.7 trillion. The global ICT giants are all here, including Microsoft, Oracle, HP, IBM, Dell, Siemens, Canon, Logica, Sony Ericsson, Schlumberger and Cisco, as well as many small and medium enterprises and entrepreneurial ventures. The ICT cluster in Dubai Internet City comprises companies from various sectors: software development, business services, ecommerce, consultancy and sales and marketing. DIC provides an environment that attracts most elements of the value chain for an ICT business.

Dubai Media City (DMC)

Strategically located in Dubai at the crossroads of the Middle East, Africa and South Asia, Dubai Media City (DMC) has rapidly emerged as a global media hub. DMC provides an advanced infrastructure and supportive environment for media-related businesses to operate globally out of Dubai. DMC is a place where every kind of media business can operate with collective synergy, including media and marketing services, printing and publishing, music, film, new

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media, leisure and entertainment, broadcasting and information agencies. Since its inception, Dubai Media City has grown impressively. The community includes global media giants such as Reuters, CNN, CNBC, MBC, Sony, Showtime and Bertelsmann.

Dubai Studio City

With the dawn of the digital era and rising number of TV channels, the future of the broadcast industry looks extremely bright. Consequently, a new crop of independent broadcast boutiques has emerged, to provide design, visual effects, and music composition services. Designed to accelerate the growth of the broadcast, film, television and music production industries, Dubai Studio City will be an ultra-modern facility integrating every component under one roof. Spread across 22 million sq.ft., it includes production, post-production, equipment rental, business centre and satellite facilities among others.

Ideal Workspace

Boutique Office Studios that provide an excellent environment for independent production companies. Custom-sized plots for companies to build their own studios and facilities Residential Areas for executives and support staff.

Supportive Environment and Infrastructure

A vibrant entertainment centre with a cinema complex, restaurants, theatres and boulevard lined with retail stores 10,000-seat amphitheatre for large scale musical productions 1500 and 3500-seat open-air amphitheatres for smaller scale performances. On campus hotels and apartments to accommodate cast and crew. Proximity to promising projects like Dubai Sports City, The Autodrome, Aqua Dubai,Dubai Bazaar in Dubailand and the Polo Club & Golf Course in Arabian Ranches Film Production Complex: Sound stages, workshops, backlots, storage areas and prop shops. Conference facilities, Screening Theatres and Exhibition Areas Location Approval Services (LAS) for Media Production.

Dubai Studio City invites companies offering services from the film and broadcast production value chain to set up their facilities here. These would include Production, Sound Stages - TV & Film, Backlots & Sets, Water tanks, Recording Studios, Production Offices, Ancillary services like Green Room facilities, prop shops, etc., Equipment Rental, Trailers and transportation facilities, Catering facilities, Modelling and casting agencies, Post production Facilities, Labs & Telecine, Printing Facilities, Online and Offline Editing Suites, Animation and SFX Studios, Specialised Sound Studios, Set Construction Workshops, Stunt Shops & special gear, Warehouses - equipment rental, storage of props and sets.

Companies can lease office space and studios as well as plots of land to build their own infrastructure. There are three types of spaces available on lease: Commercial offices, Boutique studios and Residential. Business partners are also invited to build residential complexes, hotels, leisure and entertainment centres (shopping malls, museums, cineplexes) and sound stages.

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Dubai Academic City

Dubai Academic City is a global academic destination that provides all institutions housed in it with opportunities for communication, experience-sharing and cooperation to utilize latest technologies and processes. Dubai Academic City groups more than 20+ leading universities and colleges in the same area, allowing students and faculty members from different institutions to interact and learn from each other. DAC will give its students access to all the available academic sources. It is set to be a way of life with its potential and facilities. Students and faculty will be able to study, work and lead a full-fledged life within the campus.

Dubai Knowledge Village (DKV)

Dubai Knowledge Village (DKV), launched in 2003 with its campus sets the right environment for a knowledge-based sector with many professional training centres and learning support entities. DKV’s Business Partners The benefits for Dubai Knowledge Village partners include 100% foreign ownership, 100% freedom from taxes, 100% repatriation of assets and profits and visa issuance procedures. DKV also offers first-rate facilities for the use of its knowledge partners and their students including serene landscapes, a food court, sports grounds and a gym. DKV has over 300 partners originating from different countries of the five continents. They have crossed the world to set up training and professional centres, institutes and HR companies. DKV is focused on professional training and learning support services.

Dubai International Academic City (DIAC) Dubai International Academic City (DIAC) located in the Dubai Academic City is the world’s only Free Zone dedicated to higher education. A regional base for premier international higher education institutions, DIAC is the world’s first dedicated tertiary cluster development. Spread across an area of 25 million square foot, the DIAC campus provides an environment of vitality and inspiration for students and faculty. DIAC partners also enjoy special privileges like 100% foreign ownership, 100% freedom from taxes, 100% repatriation of profits. DIAC offers a self contained environment with world class facilities for recreational activities including restaurants, cinema, gym and sports grounds. There are currently over 20 international universities of higher learning from diverse regions including Australia, India, Pakistan, Iran, Russia, Belgium, UK and Ireland operating out of DIAC. These include The University of Wollongong in Dubai, from Australia, Middlesex University Dubai Campus, from UK and S. P. Jain Centre of Management Dubai, from India among others.

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Dubai Outsource Zone (DOZ) Dubai Outsource Zone (DOZ) serves as base for companies that provide mid to high-end outsourcing services and captives as well as serving as an offshore centre for disaster recovery facilities. Being at the centre of trade, DOZ is well-positioned to cater to offshoring requirements from Europe, the US, the Middle East, Asia and Africa. Some of the key sectors that can thrive in DOZ are call centres, IT, finance, insurance, healthcare, logistics, tourism, real estate, and energy with knowledge processes, research and development, and business continuity and planning as the primary outsource functions. At Dubai Outsource Zone, all these technologies are combined in a custom-made infrastructure that includes next-generation telecom, office space in intelligent buildings as well as facilities management to help providers set up efficiently and immediately. Telecom Services - Reliable High-Bandwidth - Connectivity - IP Telephony - Automatic Call Distribution - Interactive Voice Response - Predictive Dialing Systems - Satellite Communications Services - Technical Support

Enpark

Established in 2006 the Energy and Environment Park (ENPARK), a member of TECOM Investments, is a dedicated free zone for clean energy and environmental technology. ENPARK aims to offer commercial and residential space, research centres, education and leisure facilities within a sustainable community. Companies operating in ENPARK will be part of a fully integrated knowledge community offering opportunities for partnerships, networking and a comprehensive support system for success. As a free zone, ENPARK offers 100 per cent tax-free ownership, full repatriation of capital and profits, no currency restrictions.

International Media Production Zone (IMPZ)

Dubai's International Media Production Zone (IMPZ) creates a unique cluster environment for media production companies from across the industry value chain, and from across the world, to interact and collaborate effectively. Catering exclusively to companies in the following industries – Graphic art, Publishing and Packaging – IMPZ is an initiative of the visionary Dubai government, under the patronage of parent company, Dubai Holding. As a master developer, IMPZ provides an environment of growth by building key facilities, investing in infrastructure, and forming a unique free zone that incorporates industrial, commercial, residential and community service projects under its mantle. The vast complex is

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housed on a territory of over 43 million square feet of land, in the heart of commercial Dubai. The IMPZ initiative is part of Dubai's vision to develop itself into a global media hub. As such, it will provide a pro-business environment, sophisticated technology and community infrastructure to support and foster the growth of media production. Benefits The Zone’s production cluster focusing on the printing and publishing industries provides superior infrastructure for various activities, available as leasehold land and distinct units for printing, production and warehousing. Each unit acts as a complete facility for production operations with exits for loading and unloading raw materials and finished goods. The thermally-insulated production units are made available on an annual rental basis. Printing companies also have the option of taking multiple units or may take a combination of both land and production units. Strategic Location Situated on the Emirates Road, in close proximity to the Jebel Ali port IMPZ's ideal location will considerably ease imports, exports and logistics operations. The new airport in Dubai South, when completed, will have a handling capacity of about 120 million passengers annually along with 12 million tonnes of cargo.

Dubai Science Park

Dubai Science Park is a complete neighborhood in the heart of Al Barsha where you can live, work and enjoy the sense of community that pervades through its core. The Science and Business Park is dedicated to the biotechnology and pharmaceutical industry and is modeled on the free zone concept. The infrastructure includes facilities and services for incubators, R&D labs, biotech-related educational and research institutions, manufacturing as well as organizations from supporting and convergent industries.

Dubai Science Park regulations are in accordance with international standards set by regulatory organizations such as the FDA, WHO, which govern all sectors of the life sciences industry, including Biotech, Pharmaceutical, Diagnostic and Medical devices. Dubai Science Park is committed to developing and enforcing regulations for health & safety, GMP, GLP, quality control and assurance, waste management, environmental issues, and bioethics. Benefits

Executive offices: Fully furnished spacious office units with access to a business centre and meeting rooms. This product is ideal for international companies setting up in Dubai. Hot desks: Fully-equipped workstations each with a PC and high-speed internet connection. Perfect for start up companies with small operational requirements.

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Commercial office space Core and shell office space in varying sizes. Laboratory space Shell laboratory modules designed to offer facilities such as DI/RO water, access to compressed gas lines and a vacuum system. These lab modules allow flexibility of design ranging from clean rooms to analytical operations. Fitted out laboratory modules provide a fume hood, wet and dry bench, and a small office area, in addition to facilities offered by the shell laboratory modules. Leasable Land Area Land available for various activities in dedicated zones such as manufacturing units, R&D facilities, training centres, warehousing facilities, headquarter buildings, etc.

Park Facilities Regulatory framework for operation of Biotechnology and Pharmaceutical companies and laboratories On site district cooling system Waste management system Gas distribution network Space for Vivarium Education: Academic / research institutions focusing on Biotechnology and Pharmaceutical Sciences. Training institutes to provide programs on continuing education Convention centre – to host regional and international events

Dubai Auto Zone (DAZ)

Jebel Ali Free Zone Authority (JAFZA) manages DAZ. DUCAMZ was established with the objective of re-exporting cars to the Asian and African region where the demand exists and continues to grow. This zone is situated within Dubai City and comprises of one million square meters of bonded area. The location has easy access to all airports and seaports in the region and from here, the automobile is reloaded onto feeder vessels, or on to trucks which travel throughout the region on a modern network of highways, linking all the neighboring countries in the Middle East and beyond.

The Gold & Diamond Park KEY FEATURES Name of the project: Gold & Diamond Park Phase 1 - Area of Plot 167,885 square feet. Legal Status EMAAR Properties PJSC has a long-standing agreement with Jebel Ali Free Zone that extends all free zone facilities to the Gold & Diamond Park, specifically 100% foreign ownership. Jebel Ali Free Zone also assists in visa application and processing.

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The Park The Gold and Diamond Park consists of an enclosed air-conditioned ground floor retail facility housing 37 retail shops that have all been leased out. It also contains a three storey manufacturing block (G+2), containing 118 manufacturing units. The units range in size from 310 square feet to 1283 square feet.

Dubai International Financial Centre (DIFC) The DIFC is the world's newest international financial centre. It aims to develop the same stature as New York , London and Hong Kong. It primarily serves the vast region between Western Europe and East Asia . The DIFC focuses on several sectors of financial activity: Banking Services (Investment Banking, Corporate Banking & Private Banking); Capital Markets (Equity, Debt Instruments, Derivatives and Commodity Trading); Asset Management and Fund Registration; Insurance and Re-insurance; Islamic Finance & Professional Service Providers. The main functions of Registrar of Companies are to: incorporate/register and dissolve DIFC entities; examine and store DIFC entities information delivered under the applicable laws and regulations; and make this information available to the public. The role of the Registrar of Companies staff is to advise on, receive, review and process all applications submitted by prospective DIFC registrants seeking to establish a presence in the DIFC in accordance with the Companies Law, the General Partnership Law, the Limited Liability Partnerships Law, or Limited Partnership Law and the implementing regulations applicable thereto.

Dubai World Central (DWC)

Dubai World Central (DWC), which is positioned as the world’s first purpose-built aerotropolis, is a strategic initiative of the government of Dubai that places the emirate as a leading international trade centre. Recognized as one of the most ambitious projects of its kind in the world, the 140-square kilometer master-planned free zone located near the Jebel Ali Sea Port delivers unique multimodal capabilities that support a multitude of activities including logistics, aviation, commercial, exhibition, humanitarian, residential and leisure-related businesses. Dubai World Central comprises several key components - the Al Maktoum International Airport, Logistics District, Aviation District, Business Park, Commercial District, Residential District, Golf District, Exhibition District and Humanitarian District - which collectively serve as a strategic platform for the expansion and growth of aviation, logistics, light industry and ancillary service businesses. The new airport, which is designed to be the world’s largest airport with an annual capacity of 12 million tons of cargo and 160 million passengers upon completion, is at the heart of DWC and is fully integrated with the rest of the districts.

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Aviation District The Aviation District is a dedicated aviation industry cluster spread over 6.7 square kilometers within DWC. It is being designed as a one-stop centre for all aviation-related operations and future regional headquarters for major companies in aviation industries. It provides both landside and airside facilities and leverages the current and future capacity of Al Maktoum International Airport. The Aviation District is established to accommodate the entire range of aviation manufacturing and associated industries, Fixed Base Operators (FBOs) & Maintenance Repair & Operations (MROs), aviation support services, design and consultancy, research and development, aviation training, products and parts, light manufacturing units and high-technology industries. The master plan of the Aviation District also takes into account the need for a controlled access to airside functions. Accordingly the general aviation area of the District will consist of a heliport, areas dedicated for MROs and FBOs, an executive jet terminal and covered aircraft parking stands. Logistics District The Logistics District has been designed to address a gap in the global supply chain as it paves the way for a fast logistics cycle with operational predictability. Dubai World Central’s dedicated multimodal infrastructure enables logistics companies operating in DWC to benefit from minimized capital costs, and the Logistics District specifically enhances the ability of companies to manage short product life cycles. The Logistics District offers direct access to air, sea and road transportation, including a dedicated airport-seaport corridor that allows cargo to be moved from port to airport in just 20 minutes. It also offers simplified start-up procedures, minimal bureaucracy and is competitively priced. Moreover, the district’s corporate occupants can opt for either free zone or non-bonded zone licensing.

Free Zone Business Park

The Business Park, strategically situated at the entrance of Dubai World Central, offers companies the space and the flexibility they need to grow and expand with the aerotropolis and city around them. Completed and ready for immediate hand-over, the Business Park has been designed from the ground up around the concept of business facilitation. Offering 11 top-quality commercial buildings that leverage the development’s strategic location within Dubai, the Business Park translates to being the ideal venue for long-term business growth. Divided into the East and West Wing, with the DWC HQ building in the middle, the Business Park offers finished offices ready for immediate occupancy. The East and West wing buildings have core and shell commercial spaces that can be configured to client specifications. A distinctive advantage of the Business Park is the opportunity for major companies to consolidate their operations into large contiguous floors either vertically or horizontally. A key component of the Business Park is the DWC Business Center (DWCBC), a fully equipped business complex offering an array of smart office solutions, including dedicated and shared desk options.

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Dubai Maritime City

Dubai Maritime City is a comprehensive maritime complex located on a man-made peninsula between Port Rashid & the Dubai Dry Docks, and surrounded by the waters of the Arabian Gulf. It provides a unique world-class environment for the global maritime community. Dubai Maritime City has created a unique specialized environment that promotes the networking and integration of leasing maritime companies in one destination. This is a project of phenomenal proportions, creating a peninsula reclaimed from the sea covering over 2.16 million sq m with open sea access and a truly stunning location for maritime businesses. As it evolves, it will cluster together every amenity that the global maritime community will need to build, work, live & learn.

Dubai Flower Centre

Strategically located at Dubai International Airport, the Dubai Flower Centre is a new hub of growth for the floriculture industry in the 21st century. With the explosive growth in global trade of flowers and perishables, there is an increasing demand for innovative logistics and commercial solutions to enable the industry to reduce transit times, improve quality and grow profits. The Dubai Flower Centre is committed to delivering on this opportunity by providing: Increased capacity and connections to and from major global trading points Rapid consolidation and trans-shipment. The world’s best cool chain management Resources and facilities to enable cost effective value-addition. Facilities and support to enable efficient commercial transactions.

International Humanitarian City (IHC)

International Humanitarian City (IHC) a place that is a catalyst for changing the world and the way we think about it. The first humanitarian hub of its kind, IHC enables humanitarian organizations through its global reach, infrastructure and custom designed services to facilitate aid and development efforts across the globe. IHC is a global humanitarian and aid hub, which aims to facilitate aid and development efforts by providing local and international humanitarian actors with facilities and services specifically designed to meet their needs.

An independent free zone authority created by the Government of Dubai, IHC consolidates Dubai as an essential link in the humanitarian value chain. Leveraging the proven Dubai free zone model, IHC addresses the specific needs of the humanitarian aid and development community, while grouping them in a secure environment that fosters partnerships, social responsibility and global change. IHC believes that humanitarian operations will benefit from the integration of commercial suppliers of goods and services. IHC is a non-religious, non-political and nonprofit organisation. Acting both as an operational platform and a physical and virtual meeting place, IHC provides nonprofit organisations, companies, donors, volunteers, governments and those striving to save lives with a common ground for collaboration.

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What makes the IHC offer unique? A community of local and international humanitarian nonprofits and commercial suppliers A fully integrated one-stop-shop, with access to procurers, suppliers and business partners and fast multi-modal logistics capabilities Office, warehousing and meeting facilities A comprehensive set of value-added services Increased visibility and networking opportunities A platform for humanitarian information and knowledge exchange A socially responsible operating environment Facilitated access to job seekers, volunteers and CSR endeavors

What makes IHC a 'strategic location'? A crossroad between East, West, North and South Rapid disaster response: 7 hours maximum flight time to major crisis-prone areas 10 minute sea-to-air logistics capabilities Superb airport and seaport infrastructure Dubai's economic momentum, political stability and governmental support Minimal red tape Competitive fee structures A cosmopolitan and attractive living environment Stable local currency

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NORTHERN EMIRATES FREE ZONES

Northern Emirates are: Ajman, Umm Al Quwain, Sharjah, Fujeirah, RAK

Sharjah Airport International Free Zone (SAIF-ZONE)

The Sharjah Airport International Free Zone (SAIF-ZONE) was set up in 1995 and is the premier business destination of the UAE. Situated in the Emirate of Sharjah, the industrial powerhouse of the UAE, the SAIF-Zone services over 2,900 companies from 91 countries. Covering a wide cross section of industry, companies include some of the biggest names in the field of IT services, media, consumer durables, light to medium manufacturing and a host of other companies.

Hamriyah Free Zone (HFZ)

Hamriyah Free Zone (HFZ) was established by an Emiri decree issued in November 12, 1995. The free zone manages an area of approximately 22 million square meters of prime industrial and commercial land and a 14 meter deep water port which includes scope for expansion. Location Hamriyah Free Zone is located in the emirate of Sharjah. Sharjah is the only one of seven emirates with ports on the Arabian Gulf’s west and east coasts with direct access to the Indian

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Ocean, and an International Airport. Sharjah offers extensive transportation links to the Gulf states, Indian subcontinent and the emerging markets in Asian and African nations. Additional Advantages Land lease for 25 years renewed for similar period. Availability of a 14 meter deep water port & a 7 meter deep inner harbor adjacent to it. Pre-built warehouses and office units for lease. Exclusively designed and furnished Executive office suites. International Business Center with conferencing, internet and telecommunication facilities. On-site accommodation for investor's personnel including recreation center and health club. Highly developed infrastructure, telecommunications links and an access to three sea ports Seaports on both coasts in addition to Sharjah International Airport. Abundant and inexpensive energy (Electricity: $0.05 per KWA, Water: $8.17 per 1000 gallons) Liberty for personnel recruitment and economical workforce. Facilities for lease Pre-built warehouses, factories and offices are available for investors to take advantage of, and for those who require tailor-made facilities there are industrial plots available for lease. Staff accommodation is also available onsite with a choice of senior or junior suites. Land for lease - Tailor made development The strategic plan for future development of HFZ’s prime property envisions the building of a range of industrial plots ranging in size from 5,000 sq. m. and upwards in multiples of 5,000 sq. m. These plots can be developed by investors to suit their exact requirements, and up to 60% of the land that is leased can be developed. Land Leasing Terms Although the minimum lease term is five years, investors do have the option of leasing their plot of land for a maximum of 25 years, and then later renewing the same lease for a further 25 years. Lease rates are normally fixed for the first 5 years with a rent review at the end of this period. Warehouses, Factories and Office Units HFZ’s customer-oriented approach allows customers the freedom to develop their factories, office infrastructure, warehouses, and other buildings in a custom fit manner. However, for those investors who require ready-made, immediately available warehousing space, HFZ provides the investor with a choice of pre-built buildings in sizes of 614 m2, 416 m2 and 275 m2.

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Ahmed Bin Rashed Port & Free Zone Umm Al Quwain

The Ahmed Bin Rashed Port & Free Zone is located on the West Coast of the United Arab Emirates, in the Emirate of Umm Al Quwain (UAQ). The Free Zone complex consists of 845m of quay wall with 400m capable of handling ocean-going vessels, and 118,000m² of land reserved for light Industrial Development. Standard services of water, electricity, communications, labor accommodation are all available. In addition, the Free Zone provides a comprehensive administrative and logistic support to the tenant.

Ajman Free Zone

Ajman Free Zone, established in 1988, was granted autonomous status under the Amiri decree no. 3 of 1996 issued by H.H. Sheikh Humaid Bin Rashid Al Nuaimi, Ruler of Ajman. Ajman Free Zone Authority has been named as the sole regulatory agency for Free Zone in the Emirate. The formation of the Free Zone Authority in 1996 has given great impetus to industrial activity in the Free Zone which has resulted in quadruple growth in the number of companies during the last few years. Ajman Free Zone with its package of unbeatable advantages is widely recognized as entrepreneurs’ haven today. A massive multi-million Dirhams development plan on over a million square meter area is under progress at the Free Zone, which on completion will be able to accommodate 1500 companies. Strategically situated at the entrance of the Arabian Gulf, Ajman Free Zone is well placed to serve the eastern and western markets. Ajman’s proximity to Sharjah and Dubai provides easy accessibility to the two international airports and four ports. Ajman Port, serving over 1000 vessels in a year, has emerged as an important maritime focal point today. It has twelve berths. A massive development plan for Ajman Ports, under progress, seeks to enhance its facilities to world level in the near future. Benefits The main economic factors of Ajman projecting itself as the Investors’ haven are Strategic and central location Free Zone advantage Ready/easy availability of raw material Competitive handling charges Lower prices of land and office rents Low cost of living Conducive business environment Modern infrastructure TRANSPORT: Global Connection AIR: Two international Airports, within 25 minutes drive from the Ajman Free Zone. SEA: Ajman Free Zone is adjacent to the Ajman Port. Sharjah’s Khorfakkan Port, Port Khalid and

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Dubai’s Port Rashid are within 35 minutes drive from Ajman Free Zone. ROAD: Extremely efficient international road network connects the Ajman Free Zone to Oman, Qatar, Bahrain, Saudi Arabia, Iran, Kuwait and beyond to Europe. EASY ACCESSIBILITY Distance of the other Emirates from Ajman Sharjah 2 km. Dubai 12 km. Umm–Al–Quwain 21 km. Ras–Al–Khaimah 70 km. Fujairah 120 km. Abu Dhabi 180 km. TYPES OF LICENCE Ajman Free Zone offers 4 types of licences: • Trading • Industrial • Professional/Services • National Industrial License

RAK Investment Authority (RAKIA) RAK Investment Authority (RAKIA)'s manages the industrial parks which includes the free zones and industrial zones in the Al Hamra and Al Ghail areas of Ras Al Khaimah. Across this region free trade zones have traditionally been viewed as real estate ventures, primarily issuing licenses, however, RAKIA went the extra mile not only being a facility provider but also offering investment advisory services and equity participation on selected projects. This has resulted in an atmosphere of trust among investors and generated a solid network of opportunities. As a result of that within a span of 3 to 4 years of its inception, RAKIA has been instrumental and attracted over US$2.5 billion in industrial investments alone, powering an unprecedented economic surge that has made Ras Al Khaimah as one of the fastest growing emirates in the UAE and the region. After successfully running industrial parks in Ras Al Khaimah, RAKIA is setting up a Free Industrial zone in Georgia (Eastern Europe), under the aegis of a subsidiary company of RAKIA. This is the first free zone in the Caucasus Region and is strategically located for easy access to the EU, Central Asia and Caucasus/ Eastern European markets. The free zone is being established next to the Poti Sea Port, which is also a subsidiary of RAKIA, the largest sea port in the Black Sea region and offers tremendous supply chain cost advantage for movement of goods. Apart from Industrial Parks, RAKIA has structured itself along several other strategic business units. STRATEGIC BUSINESS UNITS RAKIA offers 8 strategic business units Industrial Parks

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Education/ Technology Real Estate Transportation Investments Manufacturing & Energy RAK Offshore LOCATION With a favorable geographical location at the crossroad of trade between the East and West, the excellent infrastructure, strong government support towards the private sector, and not to mention its unmatched natural beauty, it is no surprise that the emirate of Ras Al Khaimah has emerged as a destination of choice for investors and leisure travellars alike. Ideally positioned to service and access markets like the Middle East, Africa, the Indian Subcontinent and the CIS countries, Ras Al Khaimah has become a growth-driven emirate with an increased focus on manufacturing, services, real estate, construction and tourism. RAK INDUSTRIAL ACTIVITIES Ras Al Khaimah has a natural advantage when it comes to the production of cement as the Al Hajar mountain range holds vast supplies of high quality limestone, which is a key raw material for cement manufacturing. The emirate is also rich in other raw materials such as clay, quartz and other minerals. The pharmaceutical industry in RAK is about 30 years old and has been one of the key focus areas of government plans since several years. The industry in RAK is dominated by the Gulf Pharmaceutical Industries, known as Julphar. The company has grown into a pharmaceuticals giant by Middle East standards and now exports to over 80 countries. Julphar is the biggest pharmaceuticals manufacturer in the UAE. What RAK lacks in oil is somewhat compensated for by its natural mineral water resources. RAK is the origin of Masafi mineral water brand, the region's leading mineral water brand, with its source lying in several rich underground springs in the mountainous city of Masafi. Masafi water, has developed into an international brand which exports bottled water and fruit juices to more than 20 countries. RAK Ceramics is the single largest, state-of-the-art, ceramic tile manufacturer in the world with its 12 plants spread across the UAE, India, Bangladesh, Sudan, Iran and China, producing over one hundred million square meter of tiles and 3 million pieces of sanitary-ware annually, exporting to 135 countries. The UAE operation is the largest single location ceramic manufacturing facility in the world with more than 6,000 active models in the ceramic and porcelain tiles segment, and an exclusive range of more than 600 active models of sanitary ware to offer with a wide choice in designer bathroom sets, wash basins, bathtubs and related items. RAK Ceramics has diversified horizontally by forming several joint ventures including Kludi RAK LLC, RAK Porcelain LLC, Laticrete RAK LLC and many more in Ras Al Khaimah.

Ras Al Khaimah Free Trade Zone (RAKFTZ)

Ras Al Khaimah, only 45 minutes from business hub Dubai, is fast becoming the investment destination by choice of investors from across the globe. With access to over 2 billion

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consumers and awarded “Best Emerging Free Zone” for the second year running, Ras Al khaimah Free Trade Zone (RAKFTZ) has already developed into a world-class business hub with state-of-the-art infrastructure and hi-tech facilities for industrial growth and development in less than ten years of its inception. It has registered more than 8000 companies that originate from 100 countries worldwide. RAK FTZ’s customers are coming from different markets in Middle East , Europe, North America & Asia just to mention a few.

Ras Al Khaimah Free Trade Zone Authority has created a system of four unique Free Zone Parks that will suit and serve every investor according to their requirements. The Four Parks concept includes the Business Park, Industrial Park, and Technology Park & Al Ghail Park, offering the offices, equipped warehouses & Land facilities. Situated at different locations across the Emirate of Ras Al Khaimah, each Park caters to the specific business interests and activities of the RAK FTZ investors.

RAK Free Trade Zone Facilities & Services The RAK Free Trade Zone Business Park The Business Park is located in the central business district of the city, close to the modern RAK Exhibition Centre, Hilton Hotel & Beach Club and Al Manar Shopping & Entertainment Mall. It caters to the needs of the clients with their requirement of sophisticated offices in a well developed business center.The RAK Business Centre is a free zone facility which gives investors an opportunity to start a business with no hassles. Some of the key features of the RAK Business Centre are the furnished, fully-functional and ready-to-use offices, flexi-offices (shared office) & flexi-desks (shared desk) in various locations rendered in consistence with the investors’ convenience. All of these are offered at highly cost-effective rates.

The RAK Free Trade Zone Industrial Park Located along the Ras Al Khaimah coastal road approximately 15 km north of Ras Al Khaimah and immediately adjacent to Hulaylah Island, which is approximately 6 km from Saqr Port. It is developed for construction of Heavy Industries & Warehousing and incorporates abundant energy supply. Plot sizes are provided to suit individual client requirements and are fully serviced with water, electricity and telecommunications. The facilities include On-site employee accommodation, Custom Office, Operation Supportive Services Centre & other administrative and service support centre located within the Park.

The RAK Free Trade Zone Technology Park Located at South of Ras Al Khaimah, The Technology Park close proximity to Dubai via the Emirates Road, which is also well known as center of attraction for the business community and in close proximity to the Ras Al Khaimah International Airport. Covering an area of 100 hectares, it is located opposite 5 Star resorts with an 18-hole golf course (Al Hamra village & resort). It is sited in a rapidly expanding area devoted to Light Industries & automated manufacturing and capital intensive quality lifestyle projects.

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Al Ghayl industrial park Covers an area of 400 hectares and it catered for the heavy industries that deal with the construction market such as steel fabrication. It has a strategic location since it is close to Sharjah & Fujairah. The park is still under development and contains different size of plots that suit various companies' size. RAK Business Center in the Business Park (Ras Al Khaimah) The RAK Business Center, the state of the art center and one-stop-shop of professional services for individuals and organizations in business in the UAE and in the region. RAK Business Center has the latest technology and a wide range of facilities and services.

RAK Maritime City (RAKMC)

RAK Maritime City (RAKMC) was created as a Free Zone by Emiri Decree in Dec 2009, and the Decree also confirmed the boundaries of the new maritime city. RAK Maritime City free zone combines the best in international port facilities with inherent business advantages for companies seeking cost efficient, secure, transparent and customized business answers with the best in tax benefits. RAK Maritime City is zoned into areas for specified use — retail, warehousing, general cargo handling, industrial production and manufacturing, tank storage and shipbuilding or repairs. Each able to incorporate companies as both FZE and FZC entities, along with a choice of trading licences, work permits and UAE residence visas. With significant land expansion available for individual companies, outstanding access to a variety of markets, low operating costs, and complete business support in all your ventures, RAK Maritime City is your maritime gateway into the region. RAKMC Free Zone will issue both FZE and FZCo licenses. Work permits and residence visas will also be issued by RAKMC. The Free Zone is divided into two types of plots - plots with a linear quay length as part of its boundary, and giving exclusive use of that quay, and plots with no direct access to the water and located away from the harbour area. RAKMC is also zoned into areas for specified uses – retail, warehousing, general cargo handling, industrial production and manufacturing, and ship building and repairs. Plots are available with a minimum size of 25,000 sqm. However, plots with an exclusive berth / jetty of 100 linear meters will necessitate a minimum leased area of approx 40,000 sqm. Lease agreements are being offered for 25 years, renewable for a further 25 years. Longer leases will be considered for periods up to 99 years.

Fujairah Creative City Taking the inherent advantage of lower cost of operating licences and lower cost of living, this new initiative will be considered by the investors in media segment as an alternative or complimentary option for expansion. Creative City is completely a new media innovation cluster and an addition to the media-hubs in the region after Dubai Media City and twofour54 of Abu Dhabi. The Creative City is targeting smaller players who are trying to establish new businesses or benefit from a new location for their existing operations. Creative City, having 40,000 sq. meters of dedicated land area, will complement existing media clusters in the region, and further facilitate creativity in all fields, for both freelancers as well as companies in a variety of specialties, such as training, media production, media services and technology.

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Major Segments : Audio & Visual, Media & Marketing, Publishing, Event Management, Media Support services, Film/ Production/ Post production, Music & Entertainment etc.

Fujairah Free Zone FFZA Fujairah Free Zone is adjacent to the Port of Fujairah. Companies established here have easy access to all Arabian Gulf ports, the Red Sea, Iran, India and Pakistan on weekly feeder vessels. Mainline services arrive from Northern Europe, the Mediterranean, Far East and North America on a weekly basis, and services leave twice weekly to the Far East and once a week to North America. Fujairah Free Zone is also close to Fujairah International Airport which is the only airport serving the UAE East Coast as well as northern Oman. A fortunate combination of geographic location, with access to world's major shipping routes, a fine port & airport, and streamlined procedures, make the Free Zone of Fujairah an ideal place for business. Advantages Accessibility & personal touch of the staff, and management. Fujairah Free Zone offers a unique Connectivity - logistic link to the world; by air through Fujairah International Airport, by sea through Fujairah Sea Port, and by road to Middle East & beyond. Investors benefit by way of faster transaction, accruing due to shorter delivery times. Fujairah Free Zone (FFZ) offers an unmatched Economy - cheaper tariffs, and minimum start up time. Licenses can be issued within one working day. Reduced establishment expenses, and lower overheads, make FFZ a very cost effective investment proposition. Multi-access to neighboring and global markets by land, sea and air. Variety of investment fields. Investor-oriented policies. Efficient and cost-effective investment facilitation. Full investment security.

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