英国伦敦的高端餐饮企业正在加速向迪拜等海湾国家扩张，高税收政策与宽松的商业环境成为这一趋势的主要推动因素。1Fallow餐厅共同所有者詹姆斯·罗布森表示，英国的税收政策使商业风险的回报率大幅下降，促使他们寻求海外发展机会。1他指出"我们面临了税收的浪潮，以至于承担商业风险在英国已经没有意义"。1罗布森提到，英国企业税率达到25%，加上40%以上的股息税，而英国餐饮业增值税税率为20%，远高于欧洲平均水平的12%左右，意大利仅为10%。1
这一扩张浪潮已涉及多位知名餐饮业人士。1米其林星级厨师杰森·艾瑟顿现已将三分之一的时间用于其在迪拜的餐厅运营。1Fallow餐厅每天接待约1000名食客，在社交媒体上拥有65万粉丝。1然而，尽管这一趋势持续升温，人权组织对此提出了质疑。1Amnesty International UK主任费利克斯·杰肯斯指出"阿联酋的劳工权益记录非常糟糕"。1据悉，海湾地区的移民工人占阿联酋人口的大多数，他们受到赞助制度约束，被禁止组建工会。1
Leading London restaurants are expanding into Gulf states such as Dubai, drawn by more favorable business conditions compared to their home market.1 The shift reflects growing frustration among British hospitality operators with the UK's tax burden and regulatory environment.
James Robson, co-owner of the acclaimed Fallow restaurant, which serves approximately 1,000 diners daily and boasts 650,000 Instagram followers, cited taxation as a key driver of overseas expansion.1 He stated: "We've faced such a wave of taxes that it makes no commercial sense to take on business risk in the UK."1 The restaurant operates in a jurisdiction where the value-added tax on food service stands at 20%, significantly higher than the European average of around 12% and Italy's 10%.1 Beyond VAT, Robson highlighted corporate tax rates of 25% combined with dividend taxes exceeding 40%, compounding the financial pressure on business owners.1
The trend extends across the fine-dining sector. Michelin-starred chef Jason Atherton now spends roughly one-third of his time operating establishments in Dubai, exemplifying how top culinary figures are diversifying geographically.1 Meanwhile, human rights advocates have raised concerns about the migration pattern. Felicity Jacques, director of Amnesty International UK, cautioned that "the UAE's record on worker rights is extremely poor."1 She noted that migrant workers constitute the majority of the UAE's population and remain subject to sponsorship restrictions that prohibit unionization.1
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