United Arab Emirates (UAE)
perf 14, no wmk, litho
|Abu Dhabi overprints|
|5 fils multi||1||†|
|other values 10f to 1 dinar||2-12|
† Gibbons  lists this set as Abu Dhabi SG84-95. It starts UAE with Sc13-14, SG1-12.
Floyd A. Walker (see Syria) writes, "UNITED ARAB EMIRATES, formed in 1971, issued its first stamp the following year. To cover the Emirates philatelically, you need to include the first stamps of Abu Dhabi, Ajman, Dubai, Fujeira, Ras al Khaima, Sharjah & Dependencies, and Urnm al Quwain. The good news is that you can have the whole collection for a couple of bucks."
See Trucial States for Tim Balm's summary of these issues.