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      David Daly

      Location
      David Daly is a partner at the Gulf Tax Accounting Group in the UAE

      Articles

      Since the end-of-service benefit is only paid out on departure, should this amount form part of a shareholder employee corporate tax declaration? Rich-Joseph Facun / The National
      UAE corporate tax: The hidden cost of shareholder exits

      As the Middle East war tests business resilience, companies must account for the tax, gratuity and legal implications of departures

      EconomyApril 16, 2026
      Corporate tax applied from June 1, 2023 in the UAE. Bloomberg
      UAE corporate tax: Two years on, should companies rethink their fiscal year?

      Authorities must be updated about changes in the reporting period

      BusinessMarch 07, 2026
      Should a foreign regulatory body disagree with an entity’s UAE-based decision, it could result in double taxation being incurred
      UAE corporate tax: first real map for transfer pricing looms

      Multinationals face new rules, deadlines and the risk of double taxation as the UAE rolls out new APA guidelines

      MoneyFebruary 13, 2026
      The UAE introduced a 9 per cent corporate tax in 2023. Antonie Robertson/The National
      Why global changes in the corporate tax regime matter to us in the UAE

      The OECD's Pillar Two framework is evolving with many regulatory policies

      BusinessJanuary 15, 2026
      E-invoicing will bring even occasional earners into the UAE’s formal compliance net. Antonie Robertson/The National
      Business InsightsUAE tax: 'Accidental businesspeople' won’t survive shift to e-invoicing

      Move to real-time tax data will put occasional traders under scrutiny

      EconomyDecember 09, 2025
      The UAE's Federal Tax Authority has been developing and are deploying AI. Getty Images
      Business InsightsAre AI tools making tax professionals less capable?

      Guidance from the UAE's Federal Tax Authority on how to effectively use their AI platform is much needed

      BusinessNovember 15, 2025
      Dubai's skyline. The UAE first announced the launch of corporate tax in December 2022. AFP
      Consolidating UAE corporate tax law could unlock many benefits

      Government can refine rules further, while also taking inputs from internal and external experts

      BusinessOctober 30, 2025
      A shop in Al Satwa, Dubai. Businesses must do proper stocktakes for tax purposes. Chris Whiteoak / The National
      UAE corporate tax: How to account for your inventory

      Tax treatment depends on products' shelf life and their valuations

      BusinessOctober 18, 2025
      Owners should be aware of their business's filing deadline. Silvia Razgova / The National
      UAE corporate tax: Why September isn’t everyone’s filing deadline

      It could be the end of any month, but most are likely to be this, as most have calendar year-ends

      BusinessSeptember 20, 2025
      E-invoicing for tax purposes will take effect from July 1, 2026. Getty Images
      Time for UAE companies to start preparing for VAT e-invoicing

      VAT-registered businesses in the country will need to use this system to raise tax invoices

      BusinessAugust 29, 2025
      Companies in the UAE must keep up with the latest corporate tax guidelines. Silvia Razgova / The National
      UAE corporate tax: Businesses will need to adapt for future legislative changes

      Blatant tax avoidance can see an organisation's structure reorganised

      BusinessAugust 15, 2025
      As an investment class, property can be used in different ways, particularly with how it interacts with tax and accounting. Chris Whiteoak / The National
      Business InsightsBreaking down the new UAE corporate tax ruling on property

      It is important to understand how depreciation and impairment will affect real estate investments

      BusinessJuly 24, 2025
      The vast majority of UAE entities face a filing and payment deadline of September 30.
      Confused by UAE's corporate tax? You should never stop trying to learn

      The Federal Tax Authority portal is laid out logically, a vertical central pillar with a tree of well-spaced topics

      EconomyJuly 09, 2025
      Businesses must explore how different tax regimes affect them. Getty Images
      How UAE companies can turn tax compliance into competitive advantage

      It is a useful exercise to revisit profit-and-loss statements to see if contributing elements are optimised

      BusinessJune 27, 2025
      In presenting their evidence, the informant must clearly identify themselves, and should any legal proceedings commence, the informant will remain unnamed. Getty Images
      Whistle-blowers must report tax fraud judiciously

      Tax law is quite complex in parts, and it's possible that someone might misunderstand a situation and then innocently report it

      EconomyJune 12, 2025
      More Articles

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