Jebel Ali, the world's largest man-made harbour and the biggest port in the Middle East, was built between 1976 and 1979. Located 35 kilometres to the south-west of Dubai, the port’s strategic geographic location has enabled it to act as a maritime link between the Far East and the western part of the globe. The port is one of the most modern in the region and is fully equipped to meet the needs of local and international land transportation. The industrial area surrounding the port is known as the Jebel Ali Free Zone (JAFZ), which was established in 1985. Companies located there enjoy the first class facilities of the port and the privileges of the free zone, which include exemption from corporate tax for 15 years, no personal income tax, no import or export duties, no currency restrictions, superb communication and easy labour recruitment.