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David Fernley

Director, International Tax

KPMG Lower Gulf

David is a Tax Director based in Abu Dhabi who focuses on asset management and financial services clients. David’s role is to lead the KPMG Middle East asset management tax team and the global account teams that support KPMG’s major asset management clients. David specializes in advising sovereign wealth funds, pension funds and other institutional investors on making cross border investments, covering the full spectrum of M&A tax, international tax and operational tax services. David has advised on a wide range of direct investments and fund structures covering asset classes across public markets, private equity, credit, renewable energy, infrastructure and real estate. 

David also has significant experience advising on the application of Automatic Exchange of Information regimes such as FATCA and CRS.  Prior to joining KPMG UAE in March 2019, David was based in London where he worked in another Big Four firm’s asset management tax practice. David is a chartered accountant (ICAS) and holds a BSc in Management from Loughborough University.

Education and qualifications
  • BSc in Management from Loughborough University

  • Chartered Accountant (ICAS)

Areas of expertise
  • Sovereign Wealth Funds

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