For example, the UAE constitution has a federal government that generally gives power to the emirates. However, legally, many codes are defined and differ among the emirates themselves. The emirs have absolute power over each of their jurisdictions and municipalities.
Secondly, while Article 25 of the UAE Constitution declares equal treatment without consideration to race or religion, Article 7 declares Islam to be the state religion. Foreign laborers in the UAE also do not receive equal treatment or healthcare. Healthcare is provided in Abu Dhabi and Dubai but is not accounted for in the rest of the Emirates other than 40 public hospitals and a ministry of health. While the UAE currently has no income tax or federal corporate tax, no provisions are made for that in the future. Stating a minimum tax or ability to tax citizens may make the transition easier later on.