Conducting business within a free zone can be one of the options when establishing a company in the UAE. Free zones represent jurisdictions with a special tax-free status. They are usually positioned in strategic locations such as in proximity to major seaports and international airports, as well as within particular industries` hubs. Currently, the UAE can offer over 40 free zones. Each free zone has its own regulations and provides licenses to certain types of business, according to the activities they offer.