000			01304nab a2200253 c 4500
999			_c140404 _d140404
003			ES-MaIEF
005			20220906171519.0
007			ta
008			190410t2019 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_951843 _aScalia, Roberto
245	1	0	_aVAT in United Arab Emirates, Saudi Arabia and Bahrain _helectrónico _btransitional rules _c Roberto Scalia
260			_c2019
500			_aDisponible únicamente en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
520			_aVAT was introduced in the United Arab Emirates and Saudi Arabia on 1 January 2018, implementing the GCC VAT Unified Agreement. Bahrain introduced VAT on 1 January 2019. In this article, the author describes the transitional rules applicable to existing business contracts at the time of implementation of a new VAT system in those countries, based on the general provision concerning transitional rules under the GCC VAT Agreement.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_953455 _aEMIRATOS ÁRABES UNIDOS
650		4	_927021 _aARABIA SAUDI
650		4	_959383 _aBARÉIN
773	0		_9160083 _oIVM/2019/1 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g v. 30, n. 1, January/February 2019, p. 22-29
942			_cRE