GTL Summary:

Article 66 of the GCC Common VAT Agreement establishes a framework for Taxable Persons in any Member State to request a refund of VAT paid in another Member State. This provision facilitates a cross-border tax recovery scheme within the GCC territory, allowing businesses to reclaim tax on expenditures incurred in a state where they are not registered. Crucially, the Agreement does not specify the procedural details itself; it delegates the authority to determine the precise conditions and rules for these refunds to the Financial and Economic Cooperation Committee, which governs the application and approval process.