The Common VAT Agreement of the states of the Gulf Cooperation Council (GCC) and the Kingdom of Saudi Arabia’s VAT Law

Abstract

This thesis examines the Common VAT Agreement of the States of the Gulf Cooperation Council (GCC) and the implementation of its provisions in the Saudi VAT Law. It proceeds by examining the emergence and ongoing implementation of the GCC’s cross-border VAT collection and enforcement regime to assess its possibilities and limitations. The central argument is that the GCC’s VAT regime is unsustainable due to the absence of common and effective mechanisms of treaty interpretation, coordination, and enforcement at both the regional and domestic levels. The term sustainable is used in this discussion to mean able to endure and to stand the test of time.