GTL Summary:

Article 15 of the GCC Common VAT Agreement establishes the general principle for determining the place of supply for services. According to this article, the location for the supply of services rendered by a Taxable Supplier is deemed to be the supplier's Place of Residence. This rule acts as the default position for both cross-border and domestic service transactions within the GCC framework. It dictates that VAT is due in the jurisdiction where the supplier is established, has a fixed establishment, or their usual place of residence. This provision is foundational for assigning taxing rights between member states, unless overridden by special place of supply rules.