Dubai. View of the city of Dubai in the United Arab Emirates (UAE). Dubai is the second largest emirate in the federation. While Dubai's main source of income is oil, its ruler, Sheikh Maktoum bin Rashid Al Maktoum, recognised that oil revenue is transient and so the emirate has successfully developed tourism and property businesses. Dubai has many architectural landmarks built to service these industries. These include the Dubai Creek Yacht and Gulf Club (right), the Burj al- Arab (see image T835/459) and the Palm Islands complex (see image T840/431).