UAE leaders are committed to attracting FDI in the country and becoming an economic hub in line with Hong Kong, London or New York. The UAE government is aware of the importance that transparency and accountability have for business development and to that end the government has established the Department for Foreign Investment at the Ministry of Economy. The Department provides investors with information about regulation, investment opportunities and also provides direct customer service. Companies wishing to invest in the UAE can therefore gather information about investment policies and regulations, as well as about the country in general on the Ministry of Economy's website. Moreover, the federal government has plans to privatise some sectors of the economy to rationalise expenses and attract foreign investors. For example, the UNDP Programme of Governance in the Arab Region reports that the local government of Abu Dhabi - which accounts for about 95 % of the oil production - is trying to modernise the oil sector in terms of technologies and management techniques by engaging foreign companies. At the federal level the largest privatisation projects include water desalinisation and electricity production and distribution. The UAE operates 38 free trade zones where national ownership requirements as well as every import or export tariff are waived if the goods are only processed in these zones and do not enter other parts of the country. The government also offers support services to foreign firms working in the free zones.

Business executives interviewed in the World Economic Forum Global Competitiveness Report 2010-2011 do not cite corruption as a major obstacle to doing business in the UAE. Access to financing, the lack of skilled labour force and restrictive labour regulations instead constitute some of the largest obstacles. A 2009 study, however, highlights the UAE's low degree of good governance, which is especially prevalent in the private sector as a major obstacle. Allegedly, the fast paced economic development undergone in the UAE in recent years has not resulted in modernisation of the way companies are managed. Personal relationships still play a huge role in obtaining and retaining business as well as in company hiring processes. The Bertelsmann Foundation 2010 reports that market competition in the UAE has to improve, as foreign companies still have to rely on local sponsorship if they want to succeed in their business. Moreover ruling families' involvement in the economy provides for an uneven playing field and conflict of interests is a major area of concern since the same person can cover governmental as well as business positions at the same time.

Corruption in the private sector takes the form of fraud or embezzlement rather than bribery, as reported by the police in a 2009 news article. Several cases of senior management from leading real estate and financial companies defrauding their company or shareholders were under investigation in 2009 as well as the previous year. In 2008, top officials of the Dubai sovereign wealth fund, Istithmar World, were investigated for wrongdoing in their position at the Dubai mortgage lender Tamweel. This incident created such an impact that it negatively affected real estate stocks prices in the UAE. Generally however, companies in the UAE rank well in the World Economic Forum Global Competitiveness Report 2010-2011 in terms of their ethical behaviour in the interaction with public officials, politicians and other companies. In the same report UAE also ranks well in terms of the irregular payment of bribes. This is backed up by the US Department of State 2011, which states that there is no evidence showing corruption of public officials to be a systematic problem.

Government regulation is not a big constraint for companies doing business in the UAE, according to the business executives interviewed in the World Economic Forum Global Competitiveness Report 2010-2011. Companies have to be registered to operate in the country and the authorities uphold this requirement strictly. The government has cut red tape to facilitate the establishment of new investors, and is expected to continue a more conducive environment for foreign investment, according to the US Department of State 2011. The procedures to get an operating licence are now reportedly straightforward and publicly available in all emirates. This fact is confirmed by the results obtained under the 'starting a business' criteria in the World Bank & IFC Doing Business 2011. It now takes an average of 15 days and 8 procedural steps at a cost of 6.4% of GNI per capita to launch a business. Building permits could also be obtained faster now than during previous years due to improvements in the online system processing applications. Altogether, the UAE is in the process of implementing e-governance in many sectors to enhance the efficiency of service delivery and eliminate face-to-face encounters between companies and civil servants. Improvement in the oversight of public funds is also likely to occur after the reform of the State Accounting Institution (SAI), which occurred in 2008. It is reported that the SAI will shift its accounting practices from a mere control of the regularity and legality of its spending, to a performance control based on the efficiency of spending and the attainment of its prefixed results.

Investment laws have improved according to the US Department of State 2011 and the environment is now more conducive for business. Investment by foreign nationals is still restricted by law and home companies are favoured over foreign ones, but the regulatory environment is being reviewed to mitigate this discrimination. Currently the Federal Companies Law requires that UAE nationals own at least 51% of commercial companies operating in the country. Moreover, foreign products can only be distributed by fully national owned companies. A new law allowing 100% foreign ownership in health, education, computer and professional service sectors is still being awaited and is subject to Cabinet approval, as reported by the US Department of State 2011. Altogether the new law should improve the FDI inflow and transparency for investors. As for public procurement, the Tenders Law only allows bids by UAE nationals or companies with 51% UAE national ownership. Consequently, international companies wishing to bid for a project have to enter into joint ventures with national companies. The US Department of State 2011 reports that government tendering is not conducted according to generally accepted international standards, and retendering is the norm. The UAE government continues to lead the region in protecting intellectual property rights (IPR), even though some argue that it could do more to stop transhipping of counterfeit goods.

Dispute resolution can be difficult and uncertain, as reported by the US Department of State 2011. Arbitration is a commonly used measure to resolve commercial disputes, but it is reportedly difficult to enforce the awarding, as it must be endorsed by the courts. Court proceedings may reportedly continue for several years. The UN Convention on the Recognition and Enforcement of Foreign Arbitral Awards has been effective in the UAE since 2006. Any award issued in other member states will consequently be directly enforceable in the UAE. Moreover, UAE is member to the International Centre for Settlement of Investment Disputes (ICSID). The judiciary is not independent from the government, as judges at the federal level are appointed by the Ministry of Justice and in some emirates by the ruling families. The majority of the judges are foreign nationals. Commercial disputes are normally heard by civil courts, but in the emirate of Abu Dhabi, they are first brought before the Abu Dhabi Conciliation Department. In Dubai and Abu Dhabi, the chambers of commerce have established arbitration centres to expedite commercial disputes. The award of such arbitration centres have still to be certified by courts and their enforcement can therefore face considerable delays.    

Business Corruption

Companies surveyed in the World Economic Forum Global Competitiveness Report 2010-2011 reveal that foreign companies have a medium to high perception of judiciary's independence, ranking UAE's judiciary just behind that of the USA. Further, out of 139 countries, the judicial system in the UAE ranks among the 25 most efficient in settling commercial and administrative disputes.

Political Corruption

The US Department of State 2011 reports that the judiciary is not independent from the government, as judges at federal level are appointed by the Ministry of Justice and in some emirates by the ruling families. The Bertelsmann Foundation 2010 also states that judges often take decisions which they know are in line with government policy.

This is echoed by the verdict in the case of Sheikh Issa bin Zayed Al Nayhan case, who is the brother of the present ruler of Abu Dhabi and of the Crown Prince. Issa was filmed torturing an Afghan grain merchant, the video can be found here. Issa was found not guilty on 10 January 2010.  The verdict has been criticised by Human Rights Watch and the US Government.

The majority of judges are foreign nationals who serve under renewable contracts. However, UAE national judges retain their position for life, unless they are subject to discipline for any misconduct. In cases of misfeasance, the Ministry of Justice can bring charges against judges who then face trial before a purely judicial body, as reported by the UNDP Programme of Governance in the Arab Region.

Frequency

The World Bank & IFC: Doing Business 2011:
- Enforcing commercial contracts requires 49 procedures, taking an average of 537 days and costing 26% of the claim.  UAE ranks very badly in this measure, 134th out of 183 countries.

World Economic Forum: The Global Competitiveness Report 2010-2011:
- Business executives give the independence of the judiciary from influences of members of government, citizens or companies a score of 4.9 on a 7-point scale (1 being 'heavily influenced' and 7 'entirely independent' with the average of the 133 countries covered being 4.0).

- Business executives give the efficiency of the legal framework in challenging government actions and/or regulations a score of 4.5 on a 7-point scale (1 being 'extremely inefficient' and 7 being 'highly efficient' with the average of the 139 countries covered being 3.7).

- Business executives give the efficiency of the legal framework in dispute settlement a score of 4.9 on a 7-point scale (1 being 'extremely inefficient' and 7 being 'highly efficient' with the average of the 139 countries covered being 3.8).

Individual Corruption

A different picture is presented by a 2008 academic paper by Humaid Mohamed Saed al-Muhairi of Queensland University of Technology. Of those who had contact with police in the previous 12 months, 54.5% found police behaviour to be unacceptable, with the chief offenders being the traffic police, followed by investigations and immigration. The main form of unacceptable behaviour came in the form of favouritism or nepotism, followed by unequal treatment of others on grounds of race, nationality, colour, religion or gender. There is a perception among respondents that they can do little about unacceptable police behaviour and that it is tolerated within UAE society. The main reasons for citizens not making official complaints is the fear of retaliation.

In 2009, Dubai police referred 36 alleged bribery cases for prosecution, according to US Department of State 2011.

Business Corruption

Companies surveyed in the World Economic Forum Global Competitiveness Report 2010-2011 reveal that foreign companies have a high degree of trust in the police.

Political Corruption

Reports about the police being corrupt are not common, nor is there a perception of impunity of the police forces, according to the US Department of State 2009. The Ministry of Interior has intervened several times to assure that the police forces abide by the law and federal policies. However, foreign embassies have reportedly registered cases of police forcing victims of trafficking not to file official complaints. The police instead helped their 'employers' repatriating the victims before criminal charges were raised.

Frequency

World Economic Forum: The Global Competitiveness Report 2010-2011:
- Business executives give the reliability of the police services to enforce law and order a high score of 6.2 on a 7-point scale (1 being 'cannot be relied upon at all' and 7 being 'can always be relied upon' with the average of the 139 countries covered being 4.3).

Individual Corruption

More than four out of five people residing in the UAE are not UAE citizens. Consequently, the rights of the vast majority of people living in the country are very limited. The group of stateless people - the so-called Bidoon - is especially subject to discrimination in all aspects of life. The government made efforts to register this group in 2008, and set up centres where they can apply for citizenship. However, it is not clear which criteria should be met for an application to be successful, according to Freedom House 2010. Moreover, the US Department of State 2008 reports of a high-ranking official at the Naturalisation and Residency Department arrested in 2008 for issuing visas in return of illegal payments.

Business Corruption

Business executives surveyed in the World Economic Forum Global Competitiveness Report 2010-2011 perceive government regulation in the UAE to be much less burdensome than the world average. Data from the World Bank & IFC Doing Business 2011 confirms these business executives' impression, as the processes of obtaining an operating licence and getting permits to build a warehouse are much easier and faster than the corresponding regional averages and are close to OECD averages. Thanks to the implementation of administrative reforms, the UAE significantly improved in relation to these procedures compared to the previous year.

Frequency

The World Bank & IFC: Doing Business 2011:
- To construct a warehouse, a company is required to go through 17 procedures, taking 64 days and costing 36% of the income per capita.

- These figures indicate a much faster and cheaper process than the regional and OECD average.

World Economic Forum: The Global Competitiveness Report 2010-2011:
- Business executives give government administrative requirements (permits, regulations, reporting) in the UAE a score of 4.3 on a 7-point scale (1 being 'extremely burdensome' and 7 'not burdensome at all' with the average of the 139 countries covered being 3.3).

Business Corruption

The biggest corruption scandal to hit UAE has centred on the government owned real estate company Nakheel. Nakheel was in such severe financial difficulties, that the Dubai government had to receive 10 USD billion in aid from Abu Dhabi. Several Nakheel executives have been under investigation since the real estate bubble burst in Dubai, with two executives in 2008 found guilty of accepting bribes, according to a 2010 Financial Times article. Another case Nakheel corruption case, involving five Australians, is currently being heard, but is suffering constant delays, according to a 2009 article in Zawya.

A former executive of the Investment Corporation of Dubai was found guilty in March 2010 of abusing his position as a director of a local developer and sentenced to three years in jail and ordered to pay a fine corresponding to 31 USD million, according to a 2010 Financial Times article. 

An investigation of top officials of the Dubai mortgage lender Tamweel was running at the end of 2008. A few days after this case, several other investigations of private and state-owned real estate company employees were opened, which highlighted misappropriation of company funds and financial malfeasance. The investigations eroded market confidence and have consequently been mirrored in the falling prices of real-estate shares on the UAE stock market. In an attempt to restore marked practices the government has started a larger screening of corporate practices related to Dubai's booming real estate market.

Political Corruption

The US Department of State 2011 reports that no property owned by a foreign investor has been expropriated in recent years and that this is not likely to occur in the future, unless very compelling reasons should force authorities to do so. No regulations with regard to expropriation exist in the UAE, but it is stated that should it occur, compensation would probably be generous.

Frequency

The World Bank & IFC: Doing Business 2011:
- Registering property in the UAE requires a company to go through 1 administrative step, taking an average of 2 days at a cost of 2% the property value.

- These figures are lower than both the regional and OECD corresponding averages.

World Economic Forum: The Global Competitiveness Report 2010-2011:
- Business executives give the protection of property rights in the UAE, including financial assets, a score of 5.0 on a 7-point scale (1 being 'very weak' and 7 'very strong' with the average of the 139 countries covered being 4.4).

Business Corruption

The MENA-OECD Investment Programme 2006 reports that the UAE has made significant efforts to enhance auditing standards and thereby transparency of commercial transactions. The government has in fact sought to align domestic practices to the International Auditing Standards (IAS).

There is no consumption and personal income tax in the UAE. Foreign banks pay a 20% tax on their profits, while foreign oil companies with equity concessions pay taxes and royalties on their earnings. Companies located in the multiple free trade zones, known as 'free zones', are exempt from import and export taxes, commercial levies and 100% of capital and profits can be repatriated. In the free zones foreigners are allowed to own 100% of the equity in an enterprise, according to the US Department of State 2011.

Frequency

The World Bank & IFC: Doing Business 2011:
- A listed medium-sized company operating in the UAE must on average make 14 payments to the tax authorities every year and spend 12 hours preparing, filing, and paying taxes at a total tax rate of 14.1% of profits.

Business Corruption

Business executives surveyed in the World Economic Forum Global Competitiveness Report 2010-2011 perceive customs services in the UAE as being extremely efficient. According to the World Bank & IFC Doing Business 2011, the UAE performs well in terms of trading across borders. Between 2008 and 2009, the UAE reformed customs procedures by enhancing capacity at the container terminal and eliminating the terminal handling receipt as a required document.

Political Corruption

UNDP Programme of Governance in the Arab Region reports that a case from 2001 involving the UAE customs service chief sparked a debate; while the Ministry of Justice maintained that the case was an exception, the State Audit Institution complained of widespread corruption in government offices. The customs chief, Mr. Obaid Saqer bin Busit, and six aides were arrested for having amassed large sums of money through corrupt practices. Mr. Busit was eventually sentenced to 27 years in prison, a sentence that some observers saw as a deterrent and a strong message by the government as to how seriously the issue of corruption within public servants is addressed. As a consequence of the scandal, the UAE anti-corruption legislation and institutional framework was revised and harder penalties incorporated into the Penal Code.

Frequency

The World Bank & IFC: Doing Business 2011:
- A standard export shipment of goods requires 4 documents and takes 7 days at a cost of USD 521 per container.

- A standard import shipment of goods requires 5 documents and takes 7 days at a cost of USD 542 per container.

World Economic Forum: The Global Competitiveness Report 2010-2011:
- Business executives give the efficiency of customs procedures (formalities regulating the entry and exit of merchandise) in the UAE a score of 5.8 on a 7-point scale (1 being 'extremely inefficient' and 7 'extremely efficient' with the average of the 139 countries covered being 4.2).

Business Corruption

Business executives surveyed in the World Economic Forum Global Competitiveness Report 2010-2011 demonstrate a high degree of trust in government officials to take decisions objectively and not favour well-connected companies or individuals when deciding upon policies and contracts. This is corroborated by the fact that practically no reports of irregularities in public procurement can be found.

Political Corruption

The US Department of State 2011 reports that government tendering is not conducted according to generally accepted international standards, and retendering is the norm.

Frequency

World Economic Forum: The Global Competitiveness Report 2010-2011:
- Business executives give the diversion of public funds to companies, individuals or groups due to corruption a score of 5.2 on a 7-point scale (1 being 'very common' and 7 'never occurs' with the average of the 139 countries covered being 3.7).

- Business executives give the favouritism of government officials towards well-connected companies and individuals when deciding upon policies and contracts a score of 4.6 on a 7-point scale (1 being 'always show favouritism' and 7 'never show favouritism' with the average of the 139 countries covered being 3.3).

Business Corruption

According to the results of a business survey conducted in Dubai and presented by the Journal of Legal, Ethical and Regulatory Issues July 2009, survey respondents reported that it is not uncommon for employees to intentionally violate of environmental laws and voluntary environmental standards, among other types of misconduct. It is further reported that violations of environmental laws and standards are not properly nor systematically addressed. Quite on the contrary, according to the business survey respondents, bribes are often paid to avoid penalties and fines.

• Legislation: The UAE ratified the United Nations Convention against Corruption in February 2006. Criminal penalties for official corruption are provided by law and the government has implemented these regulations effectively. According to the US Department of State 2009, there is no law requiring officials to disclose their assets. Access to government information is ensured by law; however, the provision is poorly implemented. The US Department of State 2009 in fact reports that requests for access are usually not answered. The UAE implemented a body of anti-money laundering legislation at the end of 2001, and has strengthened its legal authority to combat terrorism and terrorist financing by passing Federal Law No. 1 2004 on Combating Terror Crimes. The UAE also enacted Federal Law No. 2 2006 on Cybercrimes, which contains articles dealing with money laundering and terrorist finance, as reported by the US Department of State 2009. According to the law, public officials guilty of embezzlement face a prison sentence of minimum five years if the crime is committed in connection with counterfeit goods. A public official guilty of accepting a bribe is sentenced with a minimum of one-year imprisonment, while a private person trying to bribe faces a maximum of five-year imprisonment sentence. Article 62 of the UAE Constitution moreover addresses the issue of conflict of interests of government ministers by prohibiting them from practising any financial, professional or commercial occupation. Access the Lexadin World Law Guide or Ministry of Justice Legislations Portal for a collection of legislation in the UAE.

• Government Strategies: UAE is part of the Arab Anti-Corruption & Integrity Network (ACINET), the regional anti-corruption network founded in 2008. The ACINET offers the anti-corruption commissions of several other Arab countries a permanent forum for exchanging expertise and experiences in the fight against corruption. The ACINET is also supported by a network composed of parliamentarians and representatives of non-governmental actors including civil society organizations and the private sector.

• Anti-Corruption Agency: The UNDP Programme of Governance in the Arab Region reports that the Defence Ministry houses an anti-corruption unit and similar specialised units exist in police departments as well.

• Anti-Money Laundering and Suspicious Cases Unit (AMLSCU): The UAE Central Bank's AMLSCU performs the functions of a financial intelligence unit (FIU) and is a member of the Egmont Group, the international network of financial intelligence units. According to the UNDP Programme of Governance in the Arab Region, the Central Bank has been charged with anti-money laundering tasks since 2002, and has since then blacklisted nearly 30 bank accounts and detected and stopped several money laundering attempts. Since 2001, independent banks have had to report to the Central Bank any transaction exceeding USD 10,900.

• State Audit Institution (SAI): The SAI is the federal audit authority. The SAI is guaranteed financial and functional independence by federal law and reports directly to the Federal National Council. The SAI is charged with overseeing that the public funds have been allocated to a legal aim through the right procedure. However, the SAI is moving towards a model of auditing that not only controls that all legal requirements for spending have been observed, but also controls whether the state budget is managed efficiently and spent effectively. When cases of financial misconduct are detected, the President decides whether to prosecute the case before a special disciplinary council or to refer it to the concerned authority. The SAI publishes annual reports.

• Ombudsman: The UAE does not have an Ombudsman organisation, but in 2006 the Human Rights Association (HRA) was established by ministerial decree as an independent body. Many of the received complaints are filed by detainees. The Bertelsmann Foundation 2010 states that the HRA has carved out a role for itself, however, its impact on government policies is negligible as the government still arrests people who express views considered to be an internal security risk.

• E-Governance: The UAE government uses e-governance to provide more efficient and faster services and to improve citizens' satisfaction with government services. As an example, the mobile mPay system from 2008 can be used to pay government fees, and is scheduled to allow more services in the future. In March 2009, an e-government office was established to provide guidance for improving the online delivery of government services at all government levels. The Abu Dhabi government is also planning awareness campaigns to enhance the number of citizens' online payments to the government and the use of e-government services altogether. Most branches of government have websites containing information about their mandate and the service provided. Click here to access the UAE government website. The UAEinteract portal run by the National Media Council is a good starting point for gathering information about the UAE and the Ministry of Economy's website contains useful information for companies planning to invest in the country.

• Public Procurement: The US Department of State 2011 reports that government tendering is not conducted according to generally accepted international standards, and re-tendering is the norm. However, public procurement does not seem to be a problematic area, as no reports on corrupt practices in relation to the awarding of government contracts are registered. The MENA-OECD Investment Programme 2006 reports that the role of intermediaries in the UAE is kept under control in relation to government contracting. Agents and intermediaries have to be registered, and their wages and rendered services have to be duly disclosed.

• Whistle-Blowing: There appears to be no legislation encouraging witnesses of acts of corruption to come forward with a complaint. No whistle-blower hotlines are established nor any protection provided under the anti-corruption legislation. A 2009 private sector study reveals that some very large private companies have no internal whistle-blowing mechanisms and that workers might have no interest in reporting corporate malpractice as they usually work on a contract basis and therefore have a low degree of loyalty to their company.

• General Comments on the Public Anti-Corruption Initiatives: Many articles and reports praise the efforts of the government in curbing corruption and enhancing accountability. Without doubt there is a shared perception that anti-corruption and anti-fraud legislation is enforced, thus providing a strong deterrent to future illegal acts. The wide display of e-governance is commendable, as it diminishes possibilities of face-to-face encounters that can result in bribes being exchanged. However, recent high profile scandals highlight the fact that legislation and controls have to be strengthened to avoid embezzlement and corporate fraud. Accounting practices need consequently to be strengthened and the lack of legislation requiring asset disclosure of employees of public and publicly owned enterprises addressed. The paucity of reports on the issue of corruption is also worrying, as it contributes negatively to governments' efforts to change UAE's reputation of opacity.

• Media: Freedom of expression and of the press is granted by the constitution, but in practice this right is restricted by the government, as reported by the US Department of State 2009. Journalists face defamation charges in case of publication of defamatory or negative materials about the government, among others, and so the majority exercise self-censorship. As a welcome development, the Prime Minister issued a more lenient decree in 2007, according to which journalists would not face prison for their work. This decree was however not approved by the government and a new law is under scrutiny which would reintroduce prison sentences for journalists criticising the government or the country's economic situation. In April 2009, the government denied the Federal National Council (FNC) the right to publicly discuss the global financial crisis in and the domestic economic consequences. Further negative developments were the suspension in July 2009, of the newspaper Emarat al-Yawm for an article critical of the ruling family. As reported by the UNDP Programme of Governance in the Arab Region and an October 2008 article, media producing news for people residing outside the UAE face fewer restrictions than those in the rest of the country. Moreover, all publications, both foreign and national, have to be licensed by the Ministry of Information and Culture before being distributed. The government applies censorship to print and broadcast media and the Internet according to Freedom House 2010, but the UNDP Programme reports that international broadcasts can be supposedly received and viewed without censorship. Academic freedom is also limited according to Freedom House 2009. The UAE is ranked as 87th out of 178 countries on the  Reporters Without Borders 2010, while the Freedom House 2010 ranks UAE 153rd out of 196 countries in relation to press freedom.

• Civil Society: The government places limits on freedom of assembly and association. The US Department of State 2009 reports that public meetings for political purposes are forbidden, but also that the government in practice does not interfere with non-political meetings unless the crowd becomes violent. Civil society organisations (CSOs) have to register with the Ministry of Labour and Social Affairs and can thereafter apply for subsidies from the government. CSOs are generally not allowed to focus on political issues, nor can foreign NGOs have a base in the country. However, the government allows for limited visits of their representatives and international organisations addressing human rights issues are welcome in the country and the government collaborates with them. According to the UNDP Programme of Governance in the Arab Region, no civil organisation working with anti-corruption is active in the UAE. CSOs have to follow government's censorship policy and are not allowed to publish any material without prior government approval, as described under the 'Media' section above.

• Arab Center for Development of the Rule of Law and Integrity (ACRLI): The ACRLI is a regional non-profit NGO with its headquarters in Beirut, Lebanon, and affiliated offices in several Arab countries. The ACRLI is committed to the study of legal and social aspects that have an influence on good governance and can rely on its members' high degree of expertise in the legal and information technology field. The ACRLI publishes reports focusing on issues like the state of commercial law or the modernisation of public prosecutor offices in a number of Arab countries.

• Gulf Research Center (GRC): The GRC is an independent research centre situated in Dubai. The GRC aims at producing high quality academic studies on political, social and economic issues relevant to the Gulf region and disseminating this knowledge to the public, corporate enterprises and governmental decision-makers.

The websites listed below provide useful facts about the United Arab Emirates as well as contacts and tools for companies operating in the United Arab Emirates:

• International Finance Corporation: Global SME Toolkit
  Guide to sustainable business management practices for SMEs.
• Business Fighting Corruption
  An online resource centre for business on collective action to avoid corruption which contains a guide and resources for partnerships with companies and other stakeholders to fight against corruption.
• CIA World Factbook: United Arab Emirates Profile

Sources for further reading:

• US Department of State: Investment Climate Statement - UAE 2009.
• Freedom House: Freedom in the World - United Arab Emirates 2009.
• Carnegie Endowment: Arab Political Systems: Baseline Information and Reforms - UAE 2008.
• The Bertelsmann Foundation: Transformation Index - United Arab Emirates 2008.

UNCAC Status: Signed 10 August 2005. Ratified 22 February 2006.

Status on UNCAC Implementation
This field describes the country's status on the United Nations Convention against Corruption. Please note any declarations and reservations made upon ratification. The list of signatories can be found on the UNODC website. Read more about the UNCAC.

Other Relevant Conventions or Treaties:

• United Nations Convention against Transnational Organized Crime: Signed 9 December 2002. Ratified 7 May 2007.
  Read Transparency International's summary and assessment of the convention.
• Founding member of the Middle East and North Africa Financial Action Task Force, a voluntary regional association to combat money laundering and terrorist financing. Established 30 November 2004.

Transparency CPI: 2011: 28/182 (Score: 6.8)

Transparency CPI
This field consists of the score for the country in question on the Corruption Perceptions Index from Transparency International as well as its ranking.

World Bank CORR Index (-2.5 - +2.5): 2010: 0.98

World Bank Corruption Index
This field consists of the score for the country in question on the 'Control of Corruption' indicator in the World Bank Governance Research Indicator Country Snapshot (GRICS): 1996-2010.

OECD Country Risk Classification (0-7): 2011: 3

Country Risk Classification
The classification of countries by risk category has the aim of providing OECD countries with a basis for calculating the premium interest rate to be charged to cover the risk of non-repayment of export credits. Countries are placed in risk categories 0 - 7, with 0 being the lowest risk category and thus the least expensive. Conversely, premium group 7 is the highest risk category. Each classification is comprised of 2 components: 1) an assessment of the country's economic/financial situation, and 2) its overall political stability. Access the complete list of OECD Country Risk Classification figures.

Data Verification:

Publication date: May 2011

Data verified by: Global Advice Network

General Information Sources

• The World Bank & IFC: Doing Business 2011.
• US Department of State: Investment Climate Statement - UAE 2011.
• The Bertelsmann Foundation: Transformation Index - United Arab Emirates 2010.
• World Economic Forum: The Global Competitiveness Report 2010-2011.
• Freedom House: Freedom in the World - United Arab Emirates 2010.
• Triden Press and the National Media Council: UAE at Glance, 2009.
• The Siasat Daily: '36 cases of bribery recorded this year', 27 September 2009.
• ArabNews: 'Dubai ruler vows to fight corruption, regain glory', 19 April 2009.
• The Wall Street Journal: 'Dubai Prosecutors Indict Several for Bribery, Fraud', 9 March 2009.
• US Department of State: Human Rights Report - United Arab Emirates 2008.
• Carnegie Endowment: Arab Political Systems: Baseline Information and Reforms - UAE 2008.
• Lexadin: The World Law Guide - Legislation United Arab Emirates 2008.
• Eturbonews: 'Corruption Scandal Rocks Dubai', 17 September 2008.
• Arab Emirates: 'Istithmar suspends its top officials involved in wrongdoing', 15 September 2008.
• UAEinteract: 'UAE government takes steps to tackle corruption and red tape', 11 September 2008.
• Ameinfo: 'Dubai Corruption probes shake investor confidence', 11 September 2008.
• Top News Arab Emirates: ''Staggering' revelations by Dubai anti-corruption investigators', 20 August 2008.
• US Department of State: Human Rights Report - United Arab Emirates 2005.
• Gulf News: 'Corruption has no place in the UAE', 3 August 2005.
• UNDP: Programme of Governance in the Arab Region.
• BBC News: United Arab Emirates Country Profile.

Corruption Levels Sources

Judicial System

• The World Bank & IFC: Doing Business 2011.
• US Department of State: Investment Climate Statement - UAE 2011.
• The Bertelsmann Foundation: Transformation Index - United Arab Emirates 2010.
• World Economic Forum: The Global Competitiveness Report 2010-2011.
• UNDP: Programme of Governance in the Arab Region.

Police

• World Economic Forum: The Global Competitiveness Report 2010-2011.
• US Department of State: Human Rights Report - United Arab Emirates 2009.

Licences, Infrastructure and Public Utilities

• The World Bank & IFC: Doing Business 2011.
• World Economic Forum: The Global Competitiveness Report 2010-2011.

Land Administration

• The World Bank & IFC: Doing Business 2011.
• US Department of State: Investment Climate Statement - UAE 2011.
• Financial Times: 'UAE court rejects Nakheel employees' appeals', 28 February 2010
• Financial Times: 'Dubai executive guilty of abuse of power', 14 March 2010
• Zawya: 'Nakheel Corruption case hearing put off again', 28 December 2009
• Eturbonews: 'Corruption Scandal Rocks Dubai', 17 September 2008.
• Arab Emirates: 'Istithmar suspends its top officials involved in wrongdoing', 15 September 2008.
• Ameinfo: 'Dubai Corruption probes shake investor confidence', 11 September 2008.

Tax Administration

• The World Bank & IFC: Doing Business 2011.

Customs Administration

• The World Bank & IFC: Doing Business 2011.
• World Economic Forum: The Global Competitiveness Report 2010-2011.
• BBC News: 'Long Sentence for UAE customs boss', 18 April 2001.
• BBC News: 'Corruption Commission for UAE', 11 February 2001.
• UNDP: Programme of Governance in the Arab Region.

Public Procurement and Contracting

• US Department of State: Investment Climate Statement - UAE 2011.
• World Economic Forum: The Global Competitiveness Report 2010-2011.
• MENA-OECD Investment Programme: Business Ethics and Anti-Bribery Policies in Selected Middle East and North African Countries, 2006.

Environment, Natural Resources and Extractive Industry

• Abdelaziz Obay, Lamia, Journal of Legal, Ethical and Regulatory Issues: Corporate governance & business ethics: a Dubai-based survey, July 2009.

Public Anti-Corruption Initiatives Sources

• US Department of State: Investment Climate Statement - UAE 2011.
• Clyde&Co: Countering Corruption in the Middle East of July 2009.
• UAEinteract: 'Abu Dhabi to double online revenues by the end of the year', 25 May 2009.
• UAEinteract: 'Mohammed issues law for Dubai e-government', 12 March 2009.
• The National: 'Efficient Government Means Accountability - We're getting it', January 2009.
• US Department of State: Human Rights Report - United Arab Emirates 2008.
• The Bertelsmann Foundation: Transformation Index - United Arab Emirates 2008.
• UNDP: The Arab Anti-Corruption and Integrity Network - The Constituting Declaration, 2008.
• Lexadin: The World Law Guide - Legislation United Arab Emirates 2008.
• UAEinteract: 'Dubai e-government launches mPay as online adoption of government continues', 19 October 2008.
• MENA-OECD Investment Programme: Business Ethics and Anti-Bribery Policies in Selected Middle East and North African Countries, 2006.
• The World Bank: The Arab Anti-Corruption & Integrity Network - An Achievement and a Challenge.
• UNDP: Programme of Governance in the Arab Region.

Private Anti-Corruption Initiatives Sources

• Reporters Without Borders: United Arab Emirates Country Profile 2010.
• Freedom House: Freedom of the Press Index 2010.
• Freedom House: Freedom in the World - United Arab Emirates 2010.
• Reporters Without Borders: Worldwide Press Freedom Index 2010.
• US Department of State: Human Rights Report - United Arab Emirates 2009.
• The Emirates Center for Strategic Studies and Research: Press in the UAE...Freedom and Responsibility, 28 October 2007.
• Gulf News: 'UAE upholds press freedom', 25 September 2007.
• UNDP: Programme of Governance in the Arab Region.