The United Arab Emirates (UAE) has been making significant in-roads across the last few years to position itself as an attractive destination for foreign direct investment (FDI). Whilst 2022 saw a global decline in FDI, mainly attributed to overlapping geopolitical and socio-economic crises, the fact that the UAE has become – and remains – one of the world's most stable investment destinations cannot be overlooked. According to the World Investment Report 2023 (WIR) issued by the United Nations Conference on Trade and Development, in 2022, the UAE recorded its highest FDI inflow at US$22.7 billion,