Article 72 - Cooperation between Member States

The Member States may, upon a proposal from the Secretary General of the Gulf Cooperation Council to the Ministerial Committee, take the necessary measures related to administrative cooperation among them, especially in the following areas:

1. exchange of information needed to determine Tax accuracy based on the request of each Member State;

2. agreeing to synchronized auditing procedures and participating in audits performed by any Member State pursuant to the approval of the concerned States.

3. assisting in the collecting of Tax and taking the necessary procedures related to collection.

Subject to the provisions of international agreements to which the Member State is party, each Member State shall obligate its employees not to disclose or use information they receive in the course of their work from another Member State for any other purposes not related to their functions. Each Member State may determine the penalties that apply in the event of violation.