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The European VAT Experience : VAT in a Common Market: Lessons for the GCC
Waerzeggers, Christophe, (2016)
The VAT in common markets : lessons from Central America
Silvani, Carlos, (2010)
The value added tax in the context of the proposed GCC common market
Tanzi, Vito, (2010)
The European VAT and the Common Market Framework: Lessons for the GCC
Waerzeggers, Christophe,
Introducing a General Anti-Avoidance Rule (GAAR) : Ensuring that a GAAR Achieves its Purpose