Publications

The first section of this paper takes an historical overview of the issue of taxation over the last two decades and more.  The second section addresses the case for taxation, taking into consideration points raised in the historical overview and those listed above, before addressing the issues surrounding the proposed introduction of VAT. The third section deals with aspects relating to the administration and collection of taxes, looking primarily at the UAE’s efforts to introduce VAT. The fourth section examines the distribution of revenues from taxation, taking the recently introduced Bahraini foreign labour tax as an example and the potential for its implementation elsewhere in the GCC region.