The adoption by EU economy and finance ministers of the VAT Package on February 12 means VAT on services will accrue to the country of consumption, an electronic system for claiming refunds will begin operating and particular arrangements for telecommunications, broadcasting and electronic services will be set up
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Like medicine, tax is an evolving science. Norah Al Khalaf explains how tax policies have changed across the member states of the Gulf Cooperation Council and what tax departments should prepare for next.