Emaar Properties PJSC, the developer of the world’s tallest tower in Dubai, is considering an international bond issue in the second half of the year, according to three people familiar with the matter. The real estate company is appointing advisers for the dollar-denominated sale, the people said, asking not to be identified as the matter is private. No final decision has been made and Emaar may also decide against an offering if market conditions are not conducive, they said. Governments and companies across the six-nation Gulf Corporation Council are tapping international capital markets after the price of oil, the region’s main source of income, slumped by more than half in the past two years. Qatar raised $9 billion via a bond sale last month, a record for the region, and Abu Dhabi issued $5 billion in April. Saudi Arabia may offer as much as $15 billion, Oman has picked banks for a deal and Dubai is mulling a sale. Emaar, almost 30 percent owned by Dubai’s government, is building a tower in the emirate to surpass the Burj Khalifa, currently the world’s tallest building. Dubai is developing hotels and entertainment projects as it aims to attract 20 million tourists annually by 2020 from 10 million in 2012. A spokesman for Emaar Properties didn’t respond to calls and e-mails seeking comment.