Near the Persian Gulf, United Arab Emirates UAE fastest growing in terms of tourism, investment in tourism infrastructure in recent years have propelled Dubai and Abu Dhabi charts favorite tourist destinations. Although United are a land of beaches, desert oases, mountains and camels, tourism here is more known for tax and customs policy, the famous duty free but for opulence and luxury hotels in Dubai. The large number of reservations and holiday packages to this destination have made almost no tourist offer is not accompanied by flight, or charter line, moreover, is the only way for Europeans to enter the UAE. Accommodation spaces, especially in Dubai, have a high standard compared to other tourist destinations, there is also the only seven star hotel in the world, but prices and tariffs are still relatively cheap especially with early booking special packages, drawing all categories of visitors including those who opt for individual tourism.