The road markings and the presence of palm trees in a desert-like environment suggest a location in the Middle East. The concrete barriers and the style of the tall street lighting are very characteristic of highways in the Gulf region. The bright, hazy sky and arid landscape further support this assessment. I suspect this is somewhere in the United Arab Emirates, likely near Dubai or Abu Dhabi. I am moderately sure of this region.

then: forward

The overhead sign confirms the location is in the Middle East, with Arabic script visible. The tunnel entrance and the specific design of the road infrastructure point strongly towards the United Arab Emirates, likely Abu Dhabi given the desert landscape and road style. The driving side is on the right, which is standard for the UAE. I am quite confident this is in Abu Dhabi.

then: guess