000			01406nab a2200253 c 4500
003			ES-MaIEF
005			20181002105433.0
007			ta
008			180928s2018 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_922021 _aHull, Howard R.
245			_aGCC VAT _b : international goods _c Howard R. Hull and Roberto Scalia
260			_c2018
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aIn 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.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_956802 _aGOLFO PÉRSICO
700			_951843 _aScalia, Roberto
773	0		_9151529 _oIVM _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g v. 29, n. 3, May / June 2018, p. 50-65
856			_uhttps://online.ibfd.org/kbase/
942			_cRE
999			_c138974 _d138974