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An introduction to VAT in the Gulf states


A new Value Added Tax (VAT) is to be introduced in the Gulf States with effect from 1 January 2018. Outline details of the tax are set out in a Treaty issued by the GCC in May 2017 which will be supplemented by Regulations and Guidance issued by the States.

This article is the first of a series of articles on GS VAT and provides an overview of how it will operate.

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