The New VAT Regime in the Gulf Cooperation Council Countries
Journal
Country
Bahrain; Gulf Cooperation Council; Kuwait; Oman; Qatar; Saudi Arabia; United Arab Emirates
Published Date
Issue
Bulletin for International Taxation 2017 (Volume 71), No. 10
Document
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.