Jebel Ali is a port town, located 35 kilometers southwest of the city of Dubai in the United Arab Emirates. The village has a thriving expatriate community with over 300 residents. The area is also home to "5,500 companies from 120 countries". The Port of Jebel Ali is situated in Jebel Ali.
In 1985, the Jebel Ali Free Zone (JAFZ) was established. JAFZ, an industrial area surrounding the port, allows the international companies who relocate there to enjoy the special privileges of the free zone. These include exemption from corporate tax for fifteen years, no personal income tax, no import or export duties, no restriction on currency, and easy labor recruitment.