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1.1ÌýÌýÌýÌý Introduction: overview of the domestic payroll system

The United Arab Emirates (UAE) is a constitutional federation consisting of seven emirates:

1. Ìý

   •ÌýÌýÌýÌý Abu Dhabi

2. Ìý

   •ÌýÌýÌýÌý Dubai

3. Ìý

   •ÌýÌýÌýÌý Sharjah

4. Ìý

   •ÌýÌýÌýÌý Ras al-Khaimah

5. Ìý

   •ÌýÌýÌýÌý Ajman

6. Ìý

   •ÌýÌýÌýÌý Umm Al Quwain

7. Ìý

   •ÌýÌýÌýÌý Fujairah

Abu Dhabi is the capital, although Dubai is arguably the most well-known. All citizens of the UAE carry the unified nationality of the United Arab Emirates, and are called Emiratis. The UAE is still relatively young having formed in 1971, in response to the growing export market for oil. The sudden influx of oil wealth to what was previously barren desert with a small population of fishing and trading villages has resulted in tremendous growth and development.

Each emirate is an elective monarchy and each monarch is called an 'Emir'. Together they form the Federal Supreme Council which is the legislative and executive body of the UAE according to the UAE constitution. The seven Emirs elect an overall