Articles
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Halil Erdem
(Head of Tax Strategy for Careem and Author of ‘Fundamentals of GCC VAT Law’)
,
Giorgio Beretta
(Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University)
December 21, 2022
Should services performed by a member of a board of directors towards the company of which s/he is a member be subject to VAT? This is a question that keeps many VAT legislators, authorities, and…