Harmonizing Value Added Tax Legislation in the Gulf Cooperation Council: A Necessity for Economic Integration

Harmonizing Value Added Tax Legislation in the Gulf Cooperation Council: A Necessity for Economic Integration

The proper functioning of the Gulf Cooperation Council (GCC) single market necessitates the elimination of discriminatory value-added tax (VAT) laws on commodities. This study aims to empirically assess the imperative for harmonizing VAT legislation among GCC countries. Data for this investigation w...

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Bibliographic Details
Main Authors: Tif Said Suhail Al Mazroui, Maathir Mohammed Saud Al Alawi, Mohammed Muneerali Thottoli, Duaa Suleiman Amur Al Hoqani, Noor Talal Hamed Al Shukaili
Format: Article
Language:English
Published: Faculty of Law Universitas Lampung 2022-06-01
Series:Constitutionale
Subjects:
value added tax
gcc
harmonizing
Online Access:https://jurnal.fh.unila.ac.id/index.php/constitutionale/article/view/2570
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