Iran and the United Arab Emirates are opposite States in the Persian/Arabian Gulf. In 1971, before independence from the United Kingdom, the Emirate of Sharjah agreed to revenue and sovereignty sharing of the disputed island of Abu Musa. The Emirate of Dubai has the only established maritime boundary agreement with Iran, which was signed in 1974. Iran’s overlapping maritime entitlements with the other emirates have yet to be delimited. The dispute over Abu Musa and Tunb Islands between the UAE and Iran has not yet been resolved.