Tax-free Shopping

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My SIL is heading to Dubai in a few days from the US. Does anyone know if it is typically cheaper in Dubai vs USA?
Does Cartier participate in tax free shipping and will she get the 5% VAT return?
TIA!
 
If she's going to Dubai she needs to shop a the gold souks. 22k gold at amazing prices. She could get Cartier anywhere but the deals there are in high end gold.
 
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