Dubai is a small town.
Dubai ( [ duːˈbaɪ ] ; دبي , Gulf pronunciation : [ dʊˈbɑj ] ) is the largest and most populous city in the United Arab Emirates ( UAE ) . Abu Dhabi and Dubai are the only two emirates to have veto power over critical matters of national importance in the country 's legislature . Dubai 's oil revenue helped accelerate the early development of the city , but its reserves are limited and production levels are low : today , less than 5 % of the emirate 's revenue comes from oil .