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A bustling metropolis rising from desert sands. A city cradled by the warm, blue waters of the Persian Gulf. An economic powerhouse of great wealth. Jaw-dropping architecture at every turn. This is Abu Dhabi, second-largest city (the largest is Dubai) of the United Arab Emirates and its capital – as well as capital of the Emirate of Dubai. Tourists and businesspeople have many reasons for going there; filmmakers are attracted by its rebate of up to 30%on qualified spend. Read More.