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
PriceUSD 45

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.