Abu Dhabi looks to lure film-makers However, it faces competition from the UAE's other major city Dubai, which is more established as a film location. Mission: Impossible - Ghost Protocol, starring Tom Cruise, was shot in Dubai last year. Costs eligible for the rebate, which will be applicable not just to filming, but production and post-production, include contracting UAE-registered film crews, costs for accommodation and flights booked on Etihad Airways. The subsidy will only be given to foreign companies, not projects commissioned by UAE-based outfits. However, co-productions with international media companies will qualify. One Middle Eastern-based film producer said: "This could cause a bit of friction with Dubai as Abu Dhabi tries to attract more film-makers. This incentive would have been better as a nationwide scheme to attract foreign film companies to the UAE as a whole, not just one city. He added: "But it's definitely good news for the region and will make Abu Dhabi extremely competitive in the international arena." It has already attracted blockbuster movies, with part of The Bourne Legacy, starring Jeremy Renner and Rachel Weisz., having been recently filmed there. Government-backed incentive schemes are big business within international film markets as they compete to lure lucrative Hollywood studios to their shores. There has been a sizeable shift towards locations offering such rebates among cash-strapped film studios. But such tax breaks have been slow to take off in the Gulf region because they rely on there being good tax revenue from other areas of the economy. However, Middle Eastern countries like the UAE tend to have low taxes.