Sometimes foreigners carry on the business under power of attorney from the UAE National. However, this is not a recommend legal structure since there is no security of ownership to the foreigner and also the UAE National owner has unlimited liability.

Some professional activities are permitted to be carried on by foreigners as sole proprietorship (such as medicine, engineering, legal consultants and computer consultants and management consultants) subject to fulfillment of professional qualifications. However, in such cases, local service agent (UAE National) who acts as a sponsor is also required to be appointed.

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