The least populous emirate in the UAE, Umm al quwain has several sites of significant historical and ecological importance. Archeological sites, a flourishing marine, bird and wild life have made the emirate popular with tourists.

Efforts to boost industrial activity have been successful with the establishment of the Ahmed Bin Rashed Port & Free Zone. The Free zone is capable of handling ocean freight and has a vast land area allocated for industrial development.

The free zone does not levy either Import or Export Duties, and there are no Corporate Taxes for a minimum of 15 years.

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