The question pertains to the top-level domain (TLD) .DUBAI. However, as of my latest research, there is no specific TLD .DUBAI.
A top-level domain (TLD) is part of the Internet Domain Name System (DNS). The TLD is the last part of the domain name. Common TLDs include .com, .org, .net, .gov, .biz, and .edu. It is essentially a part of how the structure of the internet is organized and allows for proper routing of messages and information. (Source: ICANN)
Countries and territories do have their own country code TLDs or ccTLDs. The TLD for United Arab Emirates, where Dubai is situated, is .ae, according to the official listing of TLDs from the IANA – the Internet Assigned Numbers Authority. Many businesses and organizations in Dubai will use this TLD or other more commonly used ones such as .com or .org. There are also second level domain options under the .ae TLD like .co.ae, .net.ae and .org.ae. (Source: Telecommunication Regulatory Authority, UAE)
However, more recently there has been an expansion of the number of TLDs available, with more specific geographic or brand TLDs. This began in 2012, and has resulted in TLDs such as .london, .nyc, .google and .apple. In principle, it would be possible to apply for a .DUBAI TLD, but as mentioned earlier, as per my latest research there is no specific TLD .DUBAI. (Source: ICANN)
Applications for new TLDs are quite involved and require proving a legitimate claim to or plan for the TLD. And they are not cheap – the application fee alone for a new TLD in the most recent application window was $185,000. Then, to operate the TLD registry there are individual costs that, as per ICANN estimates, can make the total investment before launching a new TLD well over $500,000. Therefore, the decision to create a new TLD such as .DUBAI would require careful consideration and significant investment. (Source: ICANN)
Please note that this information was up to date as per my last search. For the most current information, I would recommend confirming with official sources such as the Telecommunication Regulatory Authority of UAE or the IANA, who maintain the official list of TLDs.
In conclusion, while no specific top-level domain (TLD) named .DUBAI has been created yet, domains relating to businesses and organizations in Dubai commonly use the .ae TLD or other general TLDs. The possibility to create a .DUBAI TLD exists but would require a significant investment and approval through an application process with ICANN.