I'd consider the flagrant human rights abuses in the U.A.E. to be a pretty substantial downside. The U.A.E. routinely imprisons rape victims for extramarital sex, imprisons or castrates people convicted of homosexuality. There is little or no protection for freedom of speech or of the press, etc. The U.A.E. would be a terrible country to live and work in, and a low cost of living does nothing to change that.