Gulf Cooperation Council (GCC) Archives - Kluwer International Tax Blog

Gulf Cooperation Council (GCC), Tax competition

The Gulf Cooperation Council (GCC) States: New Players in the International Tax Competition Game (Forthcoming: Intertax, vol 49, 2021, issue 4)

Sarah ALsultan (Kuwait University)/February 24, 2021 /Leave a comment

Sarah ALsultan (Kuwait University School of Law) Extended Summary International tax competition is a worldwide phenomenon that is intensified by globalization which is a process that eased the movement of highly mobile businesses. This competition can be construed as a game in which the players are countries that need and/or want to attract businesses. Traditionally,…

Digital economy, EU law, Gulf Cooperation Council (GCC), VAT

E-commerce VAT rules in the GCC: a missed opportunity at perfect harmonization with the EU?

Thomas Vanhee, Nils Vanhassel (Aurifer)/December 2, 2020December 30, 2024 /Leave a comment

Few events in the last decade have contributed as much to the growth of the digital economy as Covid-19. The pandemic forced entire populations to go into lockdown, working from home became the norm and outdoor activities were limited to a bare minimum out of fear of infection. All these factors have contributed to a…