||The United Arab Emirates are located on the Persian Gulf and bordered by the Sultanate’s of Oman and Qatar and the Kingdom of Saudi Arabia. Of all the Gulf States, UAE is one of the most if not the most advanced and prosperous. They have the formula 1 racing yearly, excellent beaches , superb shopping ( Dubai is a tax free zone ), the best airport in the world ( Dubai) and one of the best airlines in the world ( Emirates ).That is not forgetting the spectacular hotel built just off the coast of Dubai. Dubai and the UAE have in recent years become a firm favourite for Europeans and South Asians alike as a city break /short stay holiday destination. It is also becoming increasingly popular as a transit destination.