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.

(2017). A Tax Law Perspective of the 'Cooperation Council for the Arab States' of the Gulf' ('GCC') [journal article - articolo]. In INTERTAX. Retrieved from http://hdl.handle.net/10446/230280

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

Scalia, Roberto
2017

Abstract

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.
articolo
Scalia, Roberto
(2017). A Tax Law Perspective of the 'Cooperation Council for the Arab States' of the Gulf' ('GCC') [journal article - articolo]. In INTERTAX. Retrieved from http://hdl.handle.net/10446/230280
File allegato/i alla scheda:
File Dimensione del file Formato  
scalia (2017) GCC in tax law persp.pdf

Solo gestori di archivio

Versione: publisher's version - versione editoriale
Licenza: Licenza default Aisberg
Dimensione del file 584.92 kB
Formato Adobe PDF
584.92 kB Adobe PDF   Visualizza/Apri
Pubblicazioni consigliate

Caricamento pubblicazioni consigliate

Aisberg ©2008 Servizi bibliotecari, Università degli studi di Bergamo | Terms of use/Condizioni di utilizzo

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10446/230280
Citazioni
  • Scopus ND
  • ???jsp.display-item.citation.isi??? 1
social impact