The New VAT Regime in the Gulf Cooperation Council Countries

Journal
Alkafaji, Y.A.; Khanfar, O.
Bahrain; Gulf Cooperation Council; Kuwait; Oman; Qatar; Saudi Arabia; United Arab Emirates
Bulletin for International Taxation 2017 (Volume 71), No. 10
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The authors, in this article, consider the significant aspects of the new VAT regime that the Gulf Cooperation Council (GCC) countries will institute effective 1 January 2018. Additionally, the authors discuss the nature of the new VAT regime and its implications for the GCC economies.