Abu Dhabi is the largest among the seven Emirates forming the United Arab Emirates. According to the 1995 statistics, its one thousand square kilometer's form 86% of the total UAE area with a population of 928,360 inhabitants. The Emirates of Dubai, Sharjah, Ajman, Um-UL-Quwain, Fujairah and Ras Al Khaimah form the Federation of the UAE along with the Capital, Abu Dhabi which includes Al Ain, Dhafra, Ruwais, Wathba as prominent cities in addition to a number of relatively small islands such as DAs, Bani Yas, Delma; Saadiyat and Um-UL-Nar.

With the advent of the 8^th decade of current century, Abu Dhabi became one of the most attractive cities in the region as far as business or investment is concerned. This was due to many reasons, the most important of which was the fact that the Emirate is considered among top producers of oil in the Gulf region and the world at large. As far as oil production and reserve are concerned, Abu Dhabi comes the first among other Emirates forming the UAE. Alone it owns 11% of the total world reserve, that is about (100) billion barrels of oil and (60) billion cubic meters of natural gas. The huge revenues of oil, indeed helped the government to expand the volume of expenditures in almost every field.

Another reason why the Emirate enjoyed such popularity, was the wise financial, economic and investment policies adopted within the framework of a restriction – free open policy enhanced by highly modernized facilities and public utilities such as air and sea ports, highways, bridges and telecommunication systems racing with the future.

Due to its strategic geographical situation, with borders with Qatar; Saudi Arabia and Sultanate of Oman, Abu Dhabi is also counted as a major re-export trade centre in the whole region.

Adopting a freemarket economic policy with no taxes levied on profit or income, the Emirate became a focus polarizing money and businesses, as well as a starting point for international firms hunting for other neighbouring and Asian markets.

The ample financial liquidity Abu Dhabi enjoys is continuously getting enhanced by the oil export revenues, which exceed (2) million barrels per day and from which a considerable portion is allocated by the Government to cover the expenses of many grand development and constructional projects.