David Daly
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Articles by David Daly
UAE tax rules: What businesses can claim for employee expenses
Giving employees the tools they need to do their jobs effectively is a timeless business requirement. Whether a company has standard lists of equipment and resources for different grades and functions, which it should to make onboarding easier, most businesses could produce such lists without much difficulty. There are, however, tax considerations, particularly corporation tax and VAT.
VAT in the UAE: New October regulation will change how you manage compliance
Federal Tax Authority Decision No. 13 of 2026, effective from October 1, 2026, is about to comprehensively change how your business manages compliance for VAT. This will affect how supplier invoicing is managed and has specific financial implications if you fail to correctly implement, control on an ongoing basis and respond when requested. Let’s start with what will now be required to verify your supplier, of which there are two types. Firstly, natural persons who are VAT registered.
Digital currency and VAT: New UAE rules for businesses to consider
I want to talk about money. In a commercial environment, some customers might want to pay you with digital currency. Conversely, it’s only a matter of time before some suppliers similarly demand payment in one. Since you cannot touch it, many people do not consider it to be real. Claims that this is merely a fad or a bubble are understandable. However, by conflating offerings such as Bitcoin with similar based government issues, we’re in danger of missing the bigger picture.
From VAT to AI: UAE's push to shape future of tax
For a businessperson juggling multiple roles, the pace of regulatory change can be disorientating. New regimes keep arriving on top of existing ones, and a logical question follows: where does it all come from and who is setting the road map? Just as nations form business councils or industry bodies to look after their members' interests, our regulatory authorities hold regular gatherings with their global peers.
UAE corporate tax: How one company’s bonus could set a precedent
Corporate tax may just have had its most interesting moment since it was introduced in 2023. To be clear, this is neither a new law nor official guidance. Instead, it is a publicly announced move by one of the UAE’s largest companies that could set the bar for what constitutes reasonable pay. If left unchallenged, it may set a precedent. Fundamentally, a bonus worth almost half an employee’s annual salary could become the benchmark for what companies can pay while remaining within acceptable limits.
Who’s in charge? Understanding control in UAE corporate tax
When is a door not a door? When it’s ajar. I first read that joke on the wooden stick of a finished ice cream as a child. It was an early lesson in how words can carry different meanings depending on the context. Recently, the UAE’s Federal Tax Authority clarified the terms “director” and “officer” for payments to “connected persons”. Let’s start with what a connected party is.
UAE corporate tax: The hidden cost of shareholder exits in uncertain times
The conflict in the Middle East is being seen as an opportunity to reinforce the national messaging that the country stays strong and stable under exceptional circumstances, and I’m not suggesting that the relevant authorities offer a tax holiday. The sums paid by individuals and businesses provide us with the world-class infrastructure that we enjoy and exploit in our daily lives. It has also kept us safe.
UAE corporate tax: Two years on, should companies rethink their fiscal year?
With the first entities in the UAE having completed two corporate tax returns, many will feel it is time to look again at their fiscal year. This is the period they report financials for, and some are considering changing it. The process of registration was unclear to many when corporate tax began. Twelve-month periods were the only options available, and this remains the case on the Federal Tax Authority portal.
UAE corporate tax: first real map for transfer pricing looms
The UAE Federal Tax Authority has recently released a detailed paper – the Corporate Tax Guide: Advance Pricing Agreements (CTGAPA). It begins to flesh out what an arm’s-length transaction means in the UAE. Conceptually, it is straightforward. Let us step into this first draft master plan. I say master plan because almost all such guides arrive with a clearly stated proviso: they are instantly subject to change and should not be legally relied upon.
Why global changes in the corporate tax regime matters to us in the UAE | The National
For my first piece of 2026, I want to take a macro view of corporate tax, with a focus on the largest entities and the international landscape. Big changes are happening. The UAE introduced corporate tax as part of the country’s effort to join the widely supported international effort to reduce competition through tax rates. The underlying issue being that a race to the bottom negatively affects all societies.
UAE tax: 'Accidental businesspeople' won’t survive shift to e-invoicing
I want to talk today about the incidental businessperson, and by extension its many subcategories that include the occasional and accidental trader. This has never been a grey area in the UAE, but many have treated it as such. In the service sector, it became a real issue in 2018 with the introduction of VAT. However, even then there was a numerical value before it became an infraction of the rules. Corporate tax added yet another component.
Are AI tools making tax professionals less capable?
In April 2024, I addressed the risks and benefits of utilising artificial intelligence tools to support your business's efforts to manage corporate tax risks. This applies equally to value-added tax (VAT) and other government legislative-driven regimes. We now know more about the impact our growing dependence on these solutions is having on people. This should cause some concern to organisations with separate internal functions as well as those dependent on external consultants.
David Daly, Author at Inside Unmanned Systems
As modern battlefields shift to dispersed, tech-driven fights, squad leaders need organic sUAS—American-made, secure, and sustainable—plus updated doctrine, realistic training,… Read More
Transforming Squad Leaders with sUAS - What Will It Take?
For most of the history of armed conflict, combatants have achieved victory on the battlefield through large-scale strategic maneuvers. Modern warfare is rapidly evolving and moving away from this historic model. More often than not, small-unit leaders operating at the tactical edge have a much greater effect on the outcome of battles.
Consolidating UAE corporate tax law could unlock many benefits
I recently recalled something I learnt when attending law lectures at college. It related to the 600-page UK Companies Act of 1985. Like most legislation, it was not an easy document to review. The language is turgid, it's filled with cross-references and is ultimately suited to certain professions that ensure its retention for advisory services. But what struck me was one of its core purposes: to consolidate disparate British company law into a single act of Parliament.
UAE corporate tax: How to account for your inventory
Often, this column is guided by the questions business owners ask me. Today, I want to discuss stock - by that I mean inventory rather than shares. The UAE is noted for its wholesale and retail sectors, so a great many businesses should be addressing the question about what their stock in hand is worth in their annual accounts. Any amendment to the purchase value of a sold good has an impact on net profits, thus affecting that business's corporate tax position.
What's the Best Drone for Real Estate?
Are you looking to make real estate properties stand out? Consider drone photography. Drones take real estate photography to new heights by capturing alluring aerial photographs of residential and commercial properties alike. Studies have shown that properties with aerial photos sell 68 percent faster than those with standard images. However, not all real estate drones are equal. There are a lot of options, and we did not have the opportunity to review them all. But we did choose five to showcase.
Best Racing Drones for 2025
Choosing the best racing drone depends on various factors such as price, speed, size, weight, agility, transmission speed, battery life, and motor power. To help you find the perfect match, we’ve compiled a list of the top-rated racing drones on Amazon, complete with their features, pros, and cons. Whether you’re a seasoned racer or a newcomer, considering these aspects will guide you to the drone that best fits your needs and maximizes your chances of success.
UAE corporate tax: Why September isn't everyone's filing deadline
Are you tired of receiving emails telling you to file your corporate tax return early? You might have already done so. Months ago. Service providers are clogging up your inbox, hollering that you must file by the end of September 2025. Actually, your filing deadline could be the end of any month, but the majority are likely to be this date as most have calendar year ends. When September ends it might all calm down, but as business owners, you should be aware of your filing deadline.
Time for UAE companies to start preparing for VAT e-invoicing
Most of my articles tend to end with a call to action such as "prepare yourself" or "avoid the penalties", but that is not the case today. That's because it is not entirely clear what the requirements will be for the introduction of e-invoicing. The one thing that is certain is the date when this change affecting your business will take effect: July 1, 2026. It looks like it will have a phased introduction. I have heard that there might be four phases, but we do not have clarity on the details yet.
Top 5 Long-Range Drones
In the early days of my career as a commercial drone pilot, I was often filming in the forests of Montana. The rugged beauty of the area was breathtaking—an endless sea of mountains, evergreen forests, and no sign of civilization other than an abandoned mine or two. I used to love hiking into very remote areas and flying my DJI Phantom to capture some fantastic shots of nature in its purest form. Unfortunately, in those days, the range of drones wasn’t anywhere near what it is today.
Top 5 Long-Range Drones
US Open Pushes Back Against Photographer Who Walked onto Tennis Court After Selcuk Acar, the photographer at the center of this week’s US Open controversy, claimed that he was the “victim and totally innocent,” the …
Top 5 Drones for Under $100
At the risk of dating myself, the first drone I ever flew was a tiny toy camera version from Radio Shack. If I remember correctly, it cost around $30, had a camera with no more than a couple of megapixels, a battery that lasted around three minutes, and crashed in a blaze of glory on its first flight. The quality of drones has improved significantly since then, with prices ranging from under $100 to many thousands of dollars. Drone technology is more than just a fad.
UAE corporate tax: Businesses will need to adapt for future legislative changes
In the world of tax, it is vital to be aware of contradictions that could occur. What starts out looking like an advantage could change with future legislation. When patching for shortfalls, it is the bigger issues that get the immediate attention, but that does not mean something is being ignored. Being aware of this and acting ahead of a loophole being closed is a gamble. Also, assuming that the legislation will only apply from the date of enactment is a chance.
Top Picks: Best Drones for Kids to Fly, Learn, and Have Fun
I’ve had the pleasure of helping many people learn to fly drones for the first time. It seems like people of all ages love the experience of seeing the world from a different perspective. Although almost everyone I have worked with gets excited about drones, kids are especially enthusiastic about flying, particularly when they are doing so for the first time.
A Guide to Choosing the Best Travel Drone to Explore the World
I’ve had the opportunity to see a decent portion of the world, from rainforests in Brazil to the Sydney Opera House and even the ruins of Babylon. Unfortunately, for much of my travels, the photography bug had not bitten me yet. Additionally, in most cases, my adventures around the world were prior to high-quality commercial camera drones coming to market for the average person. Thankfully, things have changed. Drones continue to increase in popularity.
Best Drones for 2025
As 2025 rolls on, we continue to see an optimistic outlook for the drone industry. The widespread adoption of drone technology continues, making now a great time to get into the drone industry or if you are already a drone pilot, upgrade to bigger, better drones. Whether you are looking to take up a new hobby or want to start a new business in 2025, now is an excellent time to get the perfect drone for your needs.
Breaking down the new UAE corporate tax ruling on property
Two years into the UAE corporate tax universe, we continue to have changes to the law, so it is essential to keep up. Crammed within five short pages of the Ministerial Decision No. 173 of 2025 are a set of rules for treatment that demand the attention of those who have property investments. As an investment class, property can be used in different ways, particularly with how it interacts with tax and accounting. This holds true in any country due to how incentives are typically employed.
Best Budget Drones With GPS and Return-to-Home Features
In the early days of the consumer drone industry, drones were far less reliable than they are today. Many of the drones I flew around 2015 felt like they were fighting your commands every step of the way. Additionally, a significant number of these UAVs lacked safety features to prevent them from flying into buildings, trees, or people. It wasn’t uncommon to crash a drone, and sometimes your drone would have a mind of its own and take off in a direction you never commanded it to.
Best 4K Drones of 2025
Looking at 4k drones? Here’s a story you can relate to. Around 2017, when I was living in rural Montana, I was flying a DJI Phantom 3 Standard. The camera on this drone had a 1/2.3-inch CMOS sensor with 12.4 effective megapixels. I used the drone to capture some photos of Montana’s breathtaking landscapes and won first prize for them at the county fair that year. While the camera was impressive for its time, it pales in comparison to the powerful optics modern drones are carrying.
UAE's FTA website covers all your corporate tax needs
From the library to Wikipedia to conversational artificial intelligence chatbots, how we research questions and interrogate the information we retrieve has evolved. I am old enough to have lived through all three mediums. Not without its health warning, I want to remind you of a saying from my university days: Learning from one source is dangerous but from many is research.
Best Drones for YouTube Creators
It’s no secret that most of us love watching videos on YouTube. In fact, it is the second-largest search engine in terms of search volume, only surpassed by Google. The social media platform averages 1 billion hours of watch time every day. There is content on the site related to just about anything you can imagine. I run a YouTube channel with over 30,000 subscribers and often use drone footage in the videos. Aerial photography offers creators a wide range of artistic freedoms.
Zarges’ Unrivaled Cases Provide Best Defense for DJI Mavic 3 Pro
While DJI may have released the much-awaited Mavic 4 Pro in May 2025, U.S. residents, including myself, were disappointed to learn that it was not coming to America. The current political climate and the Donald Trump administration’s anti-DJI stance have led the company to state that it has no plans to release the drone in the U.S. in the near future. While that is unfortunate, it means the DJI Mavic 3 Pro still reigns supreme in the prosumer class of drones.
Why UAE companies must understand the nuances of tax laws
This column focuses on different treatments of tax law. If you are in a certain industry, what is the correct timing when invoicing? What information is mandatory on supplier invoices? You can continue to ask questions of this nature up to and including internal document management and compulsory filing with external parties. By way of consequences, inevitably it is the stick, not the carrot, that delivers the greatest response.
How to Launch Your Drone Career
The drone industry is full of opportunities, but that wasn’t always the case. When I started in this industry, there was no Part 107 and few resources to help someone new get into the business. Many of the best practices I learned in those days were through the school of hard knocks. Thankfully, this is no longer the case. The drone industry is booming, and as a result, there is more support for drone pilots than ever before.
Drone Opportunities for Military and Veterans
As a former Marine, I know all too well the heavy price paid by veterans in service to our country. Military service exposes many people to some of the very best and worst that the world has to offer. Given their sacrifices, it’s never expected but always appreciated when someone or an organization does something to help out a veteran. It has never been lost on me how much our country does to help those who have served.
Whistle-blowers must report tax fraud judiciously but also be protected | The National
You cannot get into business without accepting that you have entered a competitive space. Therefore, it is reasonable to expect that all players operate within the law. Legally mandated periodic regulatory reporting and the knowledge that an external audit by an empowered body can occur at any time should be enough to ensure that no one cheats. Unfortunately, cheating happens. Even the clearly communicated punishments for doing so never seem to be sufficient to deter bad behaviour.
Drone Maintenance Tips to Keep Yours Flying Longer
Did you know there are over 420,000 commercial drone pilots in the United States? Add to that over 1 million registered drones, and you have solid proof that this industry is here to stay. With growth in the industry looking positive for many years to come, now is the time to hone your skills as a pilot. While most people think that means getting more flight hours added to your logbook or landing more gigs, they often forget about a major part of being a pilot—maintaining your gear.
Beginner Drone Pilot Kits: Everything You Need to Start Flying Today
When I began my career as a commercial drone pilot, I couldn’t wait to get my first gig. After much searching, when I found my first paying client, I was focused on ensuring my drone was ready for the shoot. I cleaned the camera lens, checked all the propellers the night before, charged the batteries, and updated the firmware to ensure that none of these things would cause any issues on site.
UAE corporate tax: Can charging different prices for the same product impact liability?
The one element confusing people the most when filing corporate tax returns is arm’s length trading. Getty Images
State of the Drone Industry 2025
As we near the midpoint of 2025, it’s a good time to check in and see how the drone industry is doing. The news is full of concerns related to the economy, with the potential of a global trade war and actual armed conflicts taking place in many regions. Most of us are feeling the crunch of higher prices at the grocery store and the gas pump, so there is reason for concern. Thankfully, despite all the concerns, the drone industry continues to move in a positive direction.
Best FPV Headsets for 2025
The world of FPV (First Person View) drone flying has experienced exponential growth over the past few years. What started as a hobby for people who loved drone technology and tinkering with electronics has become a multimillion-dollar industry. In 2023, this segment of the drone industry was valued at $117 million and is projected to reach almost $400 million by 2030. That kind of growth is attracting significant attention from investors and sponsors.
Finding Success on Drone Pilot Networks
With over 400,000 licensed commercial drone pilots in the country, competition can be fierce. This is especially true in heavily populated areas where clients, such as real estate agents, probably already have a go-to pilot. The good news is that there is still plenty of work out there if you know where to look. While going after clients who already have a preferred pilot can be tough, there are other options available for pilots, especially new drone pilots, to capture lucrative contracts.
Working on our shared values
The European Union was born from the ashes of the Second World War to break the cycle of wars between historical enemies. On May 9, 1950, French foreign minister Robert Schuman presented a historical declaration proposing to jointly manage, through a single supranational authority, the industries needed to wage war -- coal, iron, steel.
UAE corporate tax implications for businesses that shut down | The National
If you own a company that is three months old or less, then you should have an account with the Federal Tax Authority. AP
Best FPV Drones for 2025
The popularity of drones continues to grow. With the widespread adoption of technology in fields as diverse as agriculture and search and rescue operations, it’s easy to think of drones as another tool of industry. While there are over a million registered drones in the United States, many are used for other purposes, such as the thrill of flying. One of the best examples of this is First Person View (FPV) drones.
Best Drones for Kids in 2025
While some screen-based activities keep kids trapped inside, others can have them spending their hours outdoors. One screen-based activity worth looking into is flying drones. Drone technology continues to advance each year, with safer, easier-to-fly UAVs hitting the market all the time. Whether your child is new to flying or a seasoned pilot, drones can be a fun and educational way to spend some of their summer vacation.
UAE corporate tax: Watch out for system ambiguities when filing your annual returns
One of the standard elements when registering is the requirement to list your business activity. You might have many, in which case, you need to choose the main one. Pawan Singh / The National
Military-Grade Protection for Drone Pilots
I had the privilege of serving as an officer in the Marine Corps during my 20s and 30s. Throughout my time in the service, I had numerous tours of war in Iraq and Afghanistan. In addition to our training, one of the things that gave us a distinct advantage in combat was our technology. In many cases, our various systems were far superior to those used by opposing forces, but our technology was more susceptible to damage.
Fly Like a Pro: Top Drones for Commercial Applications
As a commercial drone pilot, I often field interesting questions about the drone industry. Given the rapid growth in the use of commercial UAVs, it's no wonder people are curious about what they are capable of and how much a licensed pilot can earn. Their interest peaks when I tell them drone pilots can earn between $50 and $150 an hour or more. The conversation then switches to what drone they will need to buy. There is a lot of variation within the drone market.
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