GCC VAT - International Services

In this article, the authors focus on the international supply of services in the GCC member states. This includes the place-ofsupply rules and the VAT treatment of inbound services into GCC markets, outbound services from GCC markets and intra-GCC services. In order to address these subjects, the authors rely significantly on the GCC VAT Agreement. The authors also explore how the Saudi Arabia and the United Arab Emirates have addressed the VAT treatment of the international supply of services within their legislation, executive regulations and administrative practice.