GTL Summary:

Article 17 of the GCC Common VAT Agreement establishes a special rule for determining the place of supply for services related to the leasing of means of transport. This provision functions as a specific exception to the general place of supply rules outlined in Article 15. It applies exclusively to transactions where a Taxable Supplier leases any form of transport to a Non-Taxable Customer. Under this special case, the place of supply is definitively considered the location where the means of transport are physically placed at the customer's disposal, ensuring tax is levied in the jurisdiction of use.