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JIACC’S Tax Commission Insight n°1: An Introduction to GCC VAT

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Bahrain, Kuwait, Oman, Qatar, the United Arab Emirates (UAE) and the Kingdom of Saudi Arabia (KSA), which are the 6 countries forming the ‘Cooperation Council for the Arab States of the Gulf’ (GCC), have signed the GCC VAT Agreement (hereinafter, the ‘GCC VAT’) with the purpose of introducing VAT across the GCC.

The following document by Prof. Roberto Scalia is intended to be an introduction for the comprehension of the tax.

To read the full document

® JIAC 2017 – C.F. 97866940584 - Credits