Dubai Downtown is seen from 124th floor of Burj Al-Khalifa, the highest tower in the world. Dubai is the 22nd most expensive city in the world, and the most expensive city in the Middle East.Dubai is a city in the United Arab Emirates that is located on the southeast coast of the Persian Gulf.It has the largest population in the UAE (2,106,177) and the second-largest land territory by area (4,114 km2) after Abu Dhabi.