The Gulf Cooperation Council (GCC) states new players in the international tax competition game Sarah Khaled Alsultan
By: Shaled Alsultan, Sarah
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Material type: 
ArticlePublisher: 2021Subject(s): POLITICA FISCAL | INCENTIVOS FISCALES | GOLFO PÉRSICO
In:
Intertax v. 49, n. 4, April 2021, p. 361-377Summary: This article investigates three questions: (1) Has tax competition recently emerged in the Gulf Cooperation Council (GCC) States (Kuwait, Bahrain, Kingdom of Saudi Arabia, Qatar, United Arab Emirates, and Oman)? (2) If so, who are GCC States trying to compete with? (3) What is and should be the GCC organization's role in competition? GCC states have announced their official plans to further reduce corporate income tax rates and offer more tax incentives in the near future. These are plans that ignore the ongoing global changes in tax policies that impair the success of these reforms.
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Resumen.
This article investigates three questions: (1) Has tax competition recently emerged in the Gulf Cooperation Council (GCC) States (Kuwait, Bahrain, Kingdom of Saudi Arabia, Qatar, United Arab Emirates, and Oman)? (2) If so, who are GCC States trying to compete with? (3) What is and should be the GCC organization's role in competition? GCC states have announced their official plans to further reduce corporate income tax rates and offer more tax incentives in the near future. These are plans that ignore the ongoing global changes in tax policies that impair the success of these reforms.
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