Browsing Finance & Economics by Subject "VAT Diagnostic Tool"

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    • Assessing value added tax compliance burden in Gulf Cooperation Council countries 

      Abdellatif, Mahmoud; Tran-Nam, Binh ( The School of Accounting, Auditing & Taxation is part of the UNSW Business School at UNSW Sydney , 2023 , Article)
      In 2017, the Gulf Cooperation Council (GCC) member countries (Bahrain, Kuwait, Oman, Qatar, Saudi Arabia and United Arab Emirates (UAE)) ratified the Unified Value Added Tax (VAT) Agreement, which set out the general ...