The Companies Law defines the company as a contract binding two or more persons to participate in an economic enterprise with the object of maldng profit by contributing property or effort and sharing the profits and losses of the enterprise.l The economic enterprise meant in the article is further illustrated to mean: "Every commercial, financial, industrial, agricultural, real-estate or such other aspect of economic activity".2 The foregoing definition enumerates all the activities that can be considered as "Commercial". It specifically mentions the companies which carry on agricultural business but does not mention those which carry on professional work. However, these two types of activities are both considered by commercial laws in general3 as civil as against commercial. In this respect, it is said that "considering agriculture as a civil business is a classical problem which finds its justification in exploiting small or medium projects, but for a big project particularly if it was undertaken by a public shareholding company and used means of trade there can be no justification in considering it as a civil project."4 As to professional work, it is said that as far as origin is concerned it is not commercial but civil so long as it is mainly confined to exploiting one's own expertise,5 even if another secondary commercial activity is carried out, for example when a doctor runs a small hospital for his own patients and he sells them food, medicines and the bed. 1 his project is still considered as civil.6 In the UAE law we have to refer to the draS commercial law, which enumerates all the acts which can be considered as commercial. Generally speaking, these comprise the purchase and sale of goods, banking and finance, commercial papers, shipping and air transport, contraciing and other similar transaciions.7 However, the draS law specifically meniions that the work of an ariist and the writer cannot be considered as