Otherwise, probably the UAE considering it, when compared to other countries, offers the unique combination of tax-free income not only for corporate entities which can do business inside & outside of the country as well as for individual taxpayers who reside in the county. Such tax system characteristics w/ zero index for the total tax for business & personal income is quite unique & thus can be considered as one of the very attractive ones in the world. Plus, the only tax applicable there is the VAT tax of 5% that applies to goods & services supplied in the UAE, meaning if you do international business over a UAE company, the VAT tax wouldn't be applicable. When considering the UAE tax system & structure from the point of other factors which define the efficiency, characteristics, & attractiveness of a tax system (not to mention it's ability to boost the economy), it'd also lead as well.
In other words, it's a parasitic tax haven. How wonderful!!