In recent years, the Gulf Cooperation Countries have witnessed a rapid surge in tourism developments, resulting in a significant increase in the number of tourists. Dubai stands at the forefront of this development, a state that is successfully managing to diversify its economy by investing in tourism to decrease its dependency on oil resources. This economic model carried out in Dubai has become a foundation for tourism planning in neighbouring countries such as Oman. Though the case of Dubai has seen much research reporting on its level of economic growth and renowned tourism model, little consideration has offered insight into how tourism may interact with the region's economic structure, and environmental and sociocultural values. Moreover, international academics have acknowledged the lack of specialised literature on tourism in the Middle East or the Muslim world during tourism and leisure research conferences. Therefore, to address this gap in the literature, this study will review and identify the impact of tourism on Oman, by using Dubai as a benchmark case study. Reviewing Dubai's tourism model can provide a better understanding of the benefits and costs of tourism development in Oman, particularly when related to the region's similar political, economic, environmental and sociocultural characteristics.