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David Daly

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

Articles

New VAT rules require detailed information about suppliers. Getty Images
VAT in the UAE: New October regulation will change how you manage compliance

New guidelines relate to how supplier invoicing is handled

BusinessSeptember 11, 2026
The Federal Tax Authority has issued a directive on the method of converting the value of digital currencies into the UAE dirham. Victor Besa / The National
Digital currency and VAT: New UAE rules for businesses to consider

Regulation specifies how to calculate value of digital currency used in transactions

BusinessAugust 11, 2026
The UAE is positioning its taxation systems to be best in class. Antonie Robertson / The National
From VAT to AI: UAE's push to shape future of tax

Emirates betting on technology to play an important role across the region

MoneyJuly 28, 2026
A bonus worth almost half an employee’s annual salary could become the benchmark for what companies can pay while remaining within acceptable limits. iStockphoto
UAE corporate tax: How one company’s bonus could set a precedent

A recent bonus announcement by Emirates airline could set the bar for what constitutes reasonable pay

MoneyJune 12, 2026
Contractors and temporary staff may be deemed officers, depending on their roles. Getty Images
Who’s in charge? Understanding control in UAE corporate tax

Federal Tax Authority has clarified the terms 'director' and 'officer' for payments to 'connected persons'

EconomyMay 24, 2026
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
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