Tecklenborgh

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Stork Legal Monitor
Tecklenborgh Publishing

Fundamentals of
GCC VAT Law

The first comprehensive handbook on VAT in the Gulf Cooperation Council. Combining systematic analysis, practical examples and cross-jurisdictional comparison. Published by Tecklenborgh Publishing and read in 16+ countries worldwide.

Fundamentals of GCC VAT Law book cover
Out of print
No longer available for purchase
About the book

Why this book

01
Insightful & structured

The first book of its kind. A systematic understanding of GCC VAT with dedicated chapters on real estate, intra-GCC transactions and financial services, plus selective comparisons with the matured EU VAT system.

02
Comprehensive handbook

With citations from the VAT Agreement, local legislation and fiscal guidance, serving as an essential reference for tax students and professionals in both the private and public sector.

03
Prescribed course material

Recommended reading at GCC tax courses across multiple universities, most notably Middlesex University Dubai. Extensive examples make complex topics accessible.

04
Readers in 16+ countries

Praised by senior professionals at KPMG, PwC, Deloitte, L'Oréal, Dubai Islamic Bank and many more. Described as "the most reliable and useful work of its kind."

UAE Saudi Arabia Bahrain Oman Qatar Kuwait USA UK Netherlands Germany France Belgium Russia China Japan South Africa
The authors

Meet the authors

Halil Erdem
Vice President of Tax  ·  DIB

Halil Erdem is the Vice President of Tax at DIB. Previously, Halil was the Group Head of Tax at Careem and before that a tax lawyer with PwC and the head of PwC's Tax Academy in the Middle East, operating from Dubai. Halil advised companies on cross-border and domestic VAT matters with respect to Dutch, EU and GCC VAT. Halil has been instrumental in various VAT audits across multiple EU and Middle Eastern jurisdictions. In addition, Halil has been extensively involved in the GCC VAT implementation and served as an in-house adviser for both EU and GCC multinationals. Halil is professionally qualified as a tax advisor in the Netherlands. Halil obtained a bachelor's degree in Dutch Law and an LLM in international and European tax law from the University of Amsterdam, the Netherlands. Halil has developed and overseen numerous VAT training programs across the GCC. His key strength is the simplification of complex tax technical topics and making complicated legislation understandable.

Wouter Kolkman
Senior Associate  ·  Norton Rose Fulbright

Wouter Kolkman is a Senior Associate at Norton Rose Fulbright. Previously, Wouter was a Senior Manager at Deloitte in the Netherlands. Before that, Wouter was a tax attorney with DLA Piper in the Netherlands and a key member of DLA Piper's Dubai tax team. Wouter's practice focuses on VAT and other indirect taxes such as import duties and excise tax. His clients include multinational companies, investment funds and governmental institutions. Wouter has been involved with governmental GCC tax projects since the summer of 2017. Wouter is professionally qualified as a tax advisor in the Netherlands since 2015. Wouter received his law degrees (LLM in corporate law and LLM in tax law) at Leiden University, the Netherlands in 2014 respectively 2015. In 2021, he completed a post-master in EU customs law at EFS Erasmus University Rotterdam, the Netherlands.

Testimonials

What readers say

An excellent contribution to thought leadership in the region! Studying my copy with interest.

Howard Hull
Tax Strategy Advisor · Al Futtaim Group

Fundamentals of GCC VAT Law is an excellent resource for all GCC tax professionals. Halil and Wouter have delivered a well written, practical and easy to understand technical resource on GCC VAT – well done!

Mubeen Khadir
Partner, Head of Tax · KPMG Bahrain

Fundamentals of GCC VAT Law is a must-read for every tax professional in the GCC. It is said if you can explain it simply, you understand it well enough! Authors have delivered a well written book, simple and easy to follow.

Nibale Hamdan
Head of Tax · L’Oréal Middle East

Halil and Wouter have done a more important job than most of us realise; they laid down the fundamentals on which we can build as tax lawyers bringing more maturity to the VAT practice by writing literature.

Monir El Barnoussi
Tax Manager · Deloitte UAE

Thank you for turning an idea into a book which is clear and concise and offers all the information you need to master the fundamentals of GCC VAT law! A must read!

Nassim Tanouti
VP Tax & Financial Accounting · Dubai Islamic Bank

A long awaited, easy to read and all you need to know about GCC VAT fundamentals summarized in one book!

Shata Ataie
Senior Tax Manager · Deloitte UAE

It felt great to hold the book, it’s overall look and feel, the content it covers, exhaustive illustrations and simplified writing will go a long way in helping many people understand VAT much better in the region. All the best!!

Nimish Goel
Partner · Dhruva Advisors

We have been looking for a comprehensive guide about GCC VAT with detailed information and finally here it is. Thanks to the authors for their efforts.

Mohammed Al Katheeri
Senior Financial Controller · GPSSA

The book is a unique contribution to the GCC VAT knowledge base that explains complex topics in a simple and easy to understand manner. The book also highlights the similarities and differences in the VAT legislation applicable in different GCC countries, which makes it a one-stop reference point and a must-have for all tax professionals in the region!

Freya Ahuja
Tax Manager · PwC UAE

Fundamentals of GCC VAT Law is an excellent contribution to understand the VAT principles introduced in the region in 2018. It covers both the GCC VAT treaty provisions as well as domestic VAT laws enacted so far. The book is not a compilation of laws and guides. On the contrary, for every VAT concept, it takes a step back to explain the theory behind the policy providing the reader with tools to understand the current rules and keys to comprehend any future amendment in the tax policy.

Mohamed Fayçal Charfeddine
Global Head of Tax · Aujan Coca-Cola Beverages Company

As the owner of an auditing company I highly recommend this book because it clarifies specific VAT questions and provides up-to-date information on VAT.

Jasem Al Mulla
Partner · AM Abdulla ALmulla Audit

Fundamentals of GCC VAT Law is a well written guide on VAT. More importantly, it is an essential guide when it comes to studying this subject. It is by far the most reliable and useful work of its kind.

Dr. Mohammed Ibrahim Abdulla
Assistant Professor · UAE University

This book is quite comprehensive and a great guide full of important information. Authors have written a must-read book for anyone working in finance and/or considering a tax related career.

Dr. Fatih Mehmet Fakeeh
CEO · Fakeeh University Hospital

The book is very beneficial and summarises the VAT laws in a coherent style. I would highly recommend it to anyone who is in the field of tax or interested in gaining more knowledge on VAT.

Noora Khalfan
Tax Intern · KPMG Bahrain
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