In this article, the authors focus on the international supply of goods in GCC member states. This includes the VAT treatment of the import of goods into GCC markets, the export of goods from GCC markets, as well as intra-GCC supplies. In order to address these subjects, the authors rely significantly on the GCC VAT Agreement, the GCC Customs Union Law and implementing rules. The authors also explore how Saudi Arabia and the United Arab Emirates have addressed the VAT treatment of the international supply of goods within their legislation, executive regulations and administrative practice.

(2018). GCC VAT - International Goods [journal article - articolo]. In INTERNATIONAL VAT MONITOR. Retrieved from http://hdl.handle.net/10446/230289

GCC VAT - International Goods

Scalia, Roberto
2018

Abstract

In this article, the authors focus on the international supply of goods in GCC member states. This includes the VAT treatment of the import of goods into GCC markets, the export of goods from GCC markets, as well as intra-GCC supplies. In order to address these subjects, the authors rely significantly on the GCC VAT Agreement, the GCC Customs Union Law and implementing rules. The authors also explore how Saudi Arabia and the United Arab Emirates have addressed the VAT treatment of the international supply of goods within their legislation, executive regulations and administrative practice.
articolo
Hull, Howard R.; Scalia, Roberto
(2018). GCC VAT - International Goods [journal article - articolo]. In INTERNATIONAL VAT MONITOR. Retrieved from http://hdl.handle.net/10446/230289
File allegato/i alla scheda:
File Dimensione del file Formato  
Hull Scalia - GCC VAT Intl Goods.pdf

Solo gestori di archivio

Versione: publisher's version - versione editoriale
Licenza: Licenza default Aisberg
Dimensione del file 302.46 kB
Formato Adobe PDF
302.46 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/10446/230289
Citazioni
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact