Ras Al Khaimah is the fourth largest emirate and has earned its reputation as an emergingt commercial centre with an innovative, dynamic and entrepreneurial business culture. Ras Al Khaimah or (RAK) is ideally positioned to service and access markets that span the Middle East, Africa, the Indian Subcontinent and the CIS countries. Moreover, it occupies a time zone that allows it to connect markets like the Far East and the US. To leverage this advantage, it is developing a world-class infrastructure, air and port facilities, making it the most well-connected hub in the region. Politically stable, Ras Al Khaimah has a forward-looking, responsive government with a progressive, pro-business attitude and a strong commitment to the private sector. Business-friendly regulations and a favourable tax and customs framework have played a key role in attracting business investment from all over the world in almost every sphere of economic activity. Strong economic indicators and a relatively low cost work environment have contributed to its rapid development and prosperity. A modern, safe, multi-cultural place with state-of-the-art medical, education, entertainment, shopping and sports facilities that ensure a high quality of life, Ras Al Khaimah is the location of choice for the modern professional and an ideal location for multinationals to establish a regional presence.