GTL Summary:

Article 10 of the GCC Common VAT Agreement establishes the place of supply rule for goods transacted without any transportation or dispatch. This provision stipulates that the place of supply is deemed to be the jurisdiction where the goods are physically located at the time they are placed at the customer's disposal. This principle is fundamental for determining the correct tax treatment for in-situ sales, such as 'ex-works' arrangements or the sale of fixed assets that are not moved. The rule ensures that VAT is levied in the member state where the economic transfer of control over the goods occurs.