Fellow Premier League side Liverpool are also competing in the tournament, but they will not play against Arsenal.
Arsenal will play Lyon on December 8 before facing Milan five days later, with both matches taking place at the Al Maktoum Stadium in Dubai.
This is the third time Arsenal have headed for warm-weather training in Dubai since Mikel Arteta was appointed in December 2019, with a Spaniard a fan of travelling out there.
The Arsenal players are currently having some time off before heading out to Dubai at the start of next month.
The club will have 10 players away at the World Cup and part of the reason for choosing Dubai as a training camp was due to its proximity to Qatar.
“The weather is spectacular and then the World Cup is so close, so for any player that is around there, it is so easy to get them back straight away,” said Arteta. “I think it ticks all the boxes that we need.
“We need good preparation mentally and physically to be ready for the huge demands that the second part of the season is going to bring to the team.”
Arsenal are looking to arrange a third and final friendly on December 17 at Emirates Stadium and are in talks with a Spanish team about finalising a fixture between them.