VAT was introduced in the United Arab Emirates and Saudi Arabia on 1 January 2018, implementing the GCC VAT Unified Agreement. Bahrain introduced VAT on 1 January 2019. In this article, the author describes the transitional rules applicable to existing business contracts at the time of implementation of a new VAT system in those countries, based on the general provision concerning transitional rules under the GCC VAT Agreement.
(2019). VAT in United Arab Emirates, Saudi Arabia and Bahrain - Transitional Rules [journal article - articolo]. In INTERNATIONAL VAT MONITOR. Retrieved from http://hdl.handle.net/10446/230281
VAT in United Arab Emirates, Saudi Arabia and Bahrain - Transitional Rules
Scalia, Roberto
2019-01-01
Abstract
VAT was introduced in the United Arab Emirates and Saudi Arabia on 1 January 2018, implementing the GCC VAT Unified Agreement. Bahrain introduced VAT on 1 January 2019. In this article, the author describes the transitional rules applicable to existing business contracts at the time of implementation of a new VAT system in those countries, based on the general provision concerning transitional rules under the GCC VAT Agreement.| File | Dimensione del file | Formato | |
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