Gcc Vat Compliance Basic PDF Download
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| Author | : ZAHID FAROOQ |
| Publisher | : ZAHID FAROOQ |
| Total Pages | : 347 |
| Release | : 2021-08-29 |
| Genre | : Business & Economics |
| ISBN | : 9692362701 |
Download GCC VAT Compliance (Basic) Book in PDF, ePub and Kindle
This is a comprehensive book that focuses on the explanation of VAT, classification and description of supply of taxable and non-taxable goods or services, registration method and key documents and each element is cross-referenced with the Oman VAT Law and Executive Regulations. This book also includes practical Case Studies which explains the VAT transactions in detail. Furthermore, each chapter and topic include a specific Compliance Focus segment that summarizes the main points for easier understanding. Moving forward, tax treatments according to the industries are also explained in this book. The formulas to calculate the complex VAT values are also provided in the relevant chapters.
| Author | : H. Erdem |
| Publisher | : |
| Total Pages | : 288 |
| Release | : 2021 |
| Genre | : |
| ISBN | : 9789090348889 |
Download Fundamentals of GCC VAT Law Book in PDF, ePub and Kindle
| Author | : J. Whitehouse |
| Publisher | : |
| Total Pages | : |
| Release | : 2016 |
| Genre | : |
| ISBN | : |
Download GCC VAT : Initial Steps Towards Implementation Book in PDF, ePub and Kindle
The introduction of VAT in the Gulf Cooperation Council (GCC) member states marks the start of some of the most far-reaching changes in the region since the 1960s. The article discusses how companies can successfully prepare for the tax.
| Author | : H.R. Hull |
| Publisher | : |
| Total Pages | : |
| Release | : 2018 |
| Genre | : |
| ISBN | : |
Download GCC VAT - International Goods Book in PDF, ePub and Kindle
In this article, the authors focus on the international supply of goods in GCC member states. This includes the VAT treatment of the import of goods into GCC markets, the export of goods from GCC markets, as well as intra-GCC supplies. In order to address these subjects, the authors rely significantly on the GCC VAT Agreement, the GCC Customs Union Law and implementing rules. The authors also explore how Saudi Arabia and the United Arab Emirates have addressed the VAT treatment of the international supply of goods within their legislation, executive regulations and administrative practice.
| Author | : H.R. Hull |
| Publisher | : |
| Total Pages | : |
| Release | : 2018 |
| Genre | : |
| ISBN | : |
Download GCC VAT : International Services Book in PDF, ePub and Kindle
In this article, the authors focus on the international supply of services in the Gulf Cooperation Council (GCC) member states. This includes the place-of-supply 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 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.
| Author | : Mario Mansour |
| Publisher | : International Monetary Fund |
| Total Pages | : 36 |
| Release | : 2015-09-02 |
| Genre | : Business & Economics |
| ISBN | : 1513519751 |
Download Fair Taxation in the Middle East and North Africa Book in PDF, ePub and Kindle
Fairness – and what governments can do about it – is at the forefront of economic and social debate all over the world. In MENA, this has been at the core of recent political transitions but has not been adequately addressed. This SDN explores how tax systems – a critical interface between the state and citizens – can play a role in meeting demands for greater economic fairness in MENA countries. The SDN finds that for countries with well-established non-hydrocarbon tax systems (mostly oil importers) reforms should focus on simplifying tax structures and introducing more progressivity of personal income taxes, broadening tax bases, and better designing and enforcing property taxes. Tax administration should be more efficient and user-friendly while simplifying tax regimes will reduce the scope for arbitrary implementation. MENA countries with less established non-hydrocarbon revenue systems can begin with a “starter pack” that includes introduction of low-rate value-added and corporate income taxes, excises, and property taxes while building up administrative capacity and taxation expertise together with plans for introducing a personal income tax. Across the region, effective communication, transparency, and constructive dialogue between the State and citizens are critical to the success of reforms.
| Author | : Oecd |
| Publisher | : Org. for Economic Cooperation & Development |
| Total Pages | : 0 |
| Release | : 2016-05-23 |
| Genre | : Tax administration and procedure |
| ISBN | : 9789264253988 |
Download Co-operative Tax Compliance Book in PDF, ePub and Kindle
A Tax Control Framework (TCF) is the part of the system of internal control that assures the accuracy and completeness of the tax returns and disclosures made by an enterprise. The TCF plays a central part in bringing rigour to the co-operative compliance concept. The objective of this report is to provide guidance that is meant to be helpful for businesses to design and operate their TCFs and for revenue bodies to adjust the risk management strategy for an individual large business in the context of a (voluntary) co-operative compliance relationship as laid out in the FTA report Study into the Role of Tax Intermediaries (OECD, 2008), the 2013 report, and the September 2013 BIAC Statement of Tax Principles for International Business (see Annex A). The broad conclusions of this report are that when the tax control framework of a multinational enterprise participating in cooperative compliance programme is determined to be effective, and when the enterprise provides complete disclosures that include relevant information and tax risks and is transparent to the revenue body, the extent of reviews and audits of the returns submitted to it can be reduced significantly. In these circumstances, the revenue body may rely on the returns submitted to it and trust that uncertain tax positions and other problematic tax positions taken in that return will be brought to its attention.
| Author | : Giacomo Luciani |
| Publisher | : Springer Nature |
| Total Pages | : 365 |
| Release | : 2020-09-30 |
| Genre | : Political Science |
| ISBN | : 9811557284 |
Download When Can Oil Economies Be Deemed Sustainable? Book in PDF, ePub and Kindle
This open access book questions the stereotype depicting all Gulf (GCC) economies as not sustainable, and starts a critical discussion of what these economies and polities should do to guarantee themselves a relatively stable future. Volatile international oil markets and the acceleration of the energy transition has challenged the notion that oil revenues are sufficient to sustain oil economies in the near to medium term. But what is the meaning of economic sustainability? The book discusses the multiple dimensions of the concept: economic diversification, continuing value of resources, taxation and fiscal development, labor market sustainability, sustainable income distribution, environmental sustainability, political order (democracy or authoritarianism) and sustainability, regional integration. The overarching message in this book is that we should move on from the simplistic branding of the Gulf economies as unsustainable and tackle the details of which adaptations they might need to undertake.
| Author | : Silvia Colombo |
| Publisher | : Edizioni Nuova Cultura |
| Total Pages | : 358 |
| Release | : 2014-05-27 |
| Genre | : Political Science |
| ISBN | : 8868122847 |
Download Bridging the Gulf: EU-GCC Relations at a Crossroads Book in PDF, ePub and Kindle
Relations between the European Union (EU) and the Gulf Cooperation Council (GCC) are at a crossroads. After the derailment of the negotiations for the Free Trade Agreement (FTA) in 2008, the cooperation between the two regional blocs has remained low-key in a number of different areas, while the unprecedented changes that have taken place in North Africa and the Middle East, the common neighbourhood of the EU and the GCC, have not led to a renewed, structured cooperation on foreign and security policy issues. This volume addresses the shortcomings and potential of EU-GCC relations by taking stock of their past evolution and by advancing policy recommendations as to how to revamp this strategic cooperation. In this light, it highlights the areas where greater room for manoeuvre exists in order to enhance EU-GCC relations, discusses the instruments available and sheds light on the features of the regional and international context that are likely to significantly influence the new phase in the mutual relation between the two blocs. The book is the result of the research conducted in the framework of the project ‘Sharaka – Enhancing Understanding and Cooperation in EU-GCC Relations’ co-funded by the European Commission.
| Author | : Joel Cooper |
| Publisher | : World Bank Publications |
| Total Pages | : 388 |
| Release | : 2017-01-05 |
| Genre | : Business & Economics |
| ISBN | : 1464809704 |
Download Transfer Pricing and Developing Economies Book in PDF, ePub and Kindle
Recent years have seen unprecedented public scrutiny over the tax practices of Multinational Enterprise (MNE) groups. Tax policy and administration concerning international transactions, aggressive tax planning, and tax avoidance have become an issue of extensive national and international debate in developed and developing countries alike. Within this context, transfer pricing, historically a subject of limited specialist interest, has attained name recognition amongst a broader global audience that is concerned with equitable fiscal policy and sustainable development. Abusive transfer pricing practices are considered to pose major risk to the direct tax base of many countries and developing countries are particularly vulnerable because corporate tax tends to account for a larger share of their revenue. This handbook is part of the wider WBG engagement in supporting countries with Domestic Resource Mobilization (DRM) by protecting their tax base and aims to cover all relevant aspects that have to be considered when introducing or strengthening transfer pricing regimes. The handbook provides guidance on analytical steps that can be taken to understand a country’s potential exposure to inappropriate transfer pricing (transfer mispricing) and outlines the main areas that require attention in the design and implementation of transfer pricing regimes. A discussion of relevant aspects of the legislative process, including the formulation of a transfer pricing policy, and the role and content of administrative guidance, is combined with the presentation of country examples on the practical application and implementation of the arm’s length principle and on running an effective transfer pricing audit program. Recognizing the importance of transfer pricing regulation and administration for the business environment and investor confidence, this handbook aims to balance the general objective of protecting a country’s tax base and raising additional revenue with investment climate considerations wherever appropriate.
