Yusuf
Mansour Adel

Yusuf Mansour Adel is managing partner of Adel & Reyes Tax Advisory, a Dubai practice he co-founded in 2019 in anticipation of a regulatory shift that most of the market was still treating as hypothetical. The introduction of UAE corporate tax subsequently made the specialism of the firm unavoidable, and the practice has grown from four people to a team serving mid-market groups, family holding structures and inbound investors.

Adel spent the first half of his career in international tax at a large advisory firm, working across jurisdictions where corporate tax had been settled law for a century. He describes the position of the UAE as genuinely unusual: a jurisdiction building a modern corporate tax regime from a near-blank sheet, with the advantage of learning from the accumulated mistakes of other countries and the disadvantage of a business population with no institutional memory of compliance.

Much of his practice is therefore educational. He writes a widely circulated technical note on transfer pricing documentation, runs quarterly briefings for finance directors, and has been consistent in advising clients against aggressive positions in a regime whose enforcement posture is still forming. His stated view is that the cost of a defensible structure is almost always lower than the cost of defending an indefensible one, and that groups treating the first few filing cycles as a negotiation are misreading the moment.

He has contributed to consultation processes on implementing regulations and speaks regularly at professional bodies, where he is known for refusing to answer hypothetical questions without the underlying agreements in front of him. He qualified as a chartered accountant, holds a postgraduate degree in tax law, and has three times declined to write a book about it.