GTL Summary:

Article 29 provides a definitive rule for determining the place of supply for services within the UAE tax framework. It stipulates that the place of supply is considered to be the supplier's Place of Residence. This principle directly links the tax jurisdiction for a service transaction to the established location of the entity providing the service, rather than the place of performance or consumption. As a core component of the rules pertaining to supplies, this provision ensures a clear, consistent, and predictable basis for assessing tax obligations on services rendered by any supplier.