The United Arab Emirates being a popular business destination, has always impressed people around the globe. After the country’s independence in 1971, a growth rate of 231 times has been recorded. The up-gradation of economic policies and regulations has led to the establishment of branch/ representative offices of a large number of entities. This office acts as a UAE extension of the parent company in another country. While branch office can market, promote and perform all the activities as per the main license, it still needs a separate license as per UAE regulations. The difference between a branch and representative office is that the former is allowed to generate profits, while the latter can only carry out the marketing activities of the parent company and hence is not allowed to perform business operations and profits generated thereby.