A Tax Law Perspective of the 'Cooperation Council for the Arab States' of the Gulf' ('GCC')

For quite a long time, tax scholars have been deserving little attention to the Cooperation Council for the Arab States of the Gulf (GCC) as an International Organization. Due to many factors, the discussion concerning taxation within the GCC has been increasing in recent times, so that the following question arises: what role, if any, the ‘GCC’ is ought to play in tax issues? The author addresses, in a comprehensive manner, the impact of GCC principles and rules on Tax issues, stemming from the founding instrument, the GCC Charter and the sc. Economic Agreement. An analysis through the founding instrument and subsequent agreements unveils that the GCC is a peculiar Regional Organization, able to achieve its challenging objectives (despite the lack of a ‘common’ Court). The GCC ‘economic integration’, achieved short after the establishment of a free-trade area, created for a ‘common market’ in which the ‘same treatment’ without ‘differentiation or discrimination’ is ensured. The article aims to enhance the discussion about the role of the GCC in a tax scholars’ perspective. Meanwhile, it is expected to be a useful guidance for both GCC Governments (moving ahead towards epical Fiscal Reforms) and practitioners (searching for clear and predictable solutions) as well.