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  • 13 Feb 2019Bahrain - Qatar - Saudi Arabia - United Arab Emirates

    We are pleased to share with you our January 2019 edition of the PwC GCC VAT Newsletter on the latest VAT developments in the GCC Region.

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  • 07 Feb 2019Bahrain - Kuwait - Oman - Qatar - Saudi Arabia - United Arab Emirates

    Businesses liable for value-added tax (VAT) in Gulf Cooperation Council (GCC) states will usually have to complete an apportionment exercise in order to correctly calculate the extent to which they are entitled to deduct the VAT they incur on their own purchases.

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  • 05 Feb 2019Bahrain - Kuwait - Oman - Qatar - Saudi Arabia - United Arab Emirates

    Established in March 1995 by GCC leaders, one of the main objectives of the GCC Commercial Arbitration Centre (GCCCA) is to fill a gap in the region by providing expeditious and effective arbitration services.The GCCCA was established to administer commercial cases, including cases in the region related to banks, financial institutions, insurance, reinsurance, constructions, engineering, various contracting, intellectual property covering commercial and industrial, copyrights, and all types of international commercial contracts. The conduction of arbitration proceedings under the auspices of the GCCCA is subject to two set rules; the Charter of the Centre (Charter Rules) and the Arbitral Rules of Procedure (Procedural Rules) which should be read and interpreted as complementary to one another.  These two rules together will be referred to as the Rules.In March 1995, it was officially announced that the GCCCA had become fully functioned and ready to fulfil its duties. By virtue of Qatar Decree No 19/2015, the GCCCA was approved by the State of Qatar and has been given the power of law in accordance with Article 68 of Qatar Law No 1/2004.This commentary aims to give a general overview of the major provisions underpinning the conduct of arbitration proceedings in accordance with the GCCCA Rules.

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  • 04 Feb 2019Bahrain

    The NBR has issued a list of 94 VAT zero-rated basic food items in Bahrain. This list contains basic food items such as meat, fish, sugar, dairy, water and so on. However, this list does not include certain variants of these items such as flavored water or frozen meat which will remain taxed at the standard rate.

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  • 10 Jan 2019Bahrain

    Retail banks operating in Bahrain have until the end of January 2019 to outline how they intend to the implement 'open banking' required by new regulations which amended the Central Bank of Bahrain (CBB) existing Rulebook Volumes 1, 2 and 5 (Open Banking modules).

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  • 18 Dec 2018Bahrain

    Following the new RERA Law(Bahrain Law No 27/2017 Concerning the Promulgation of the Real Estate Sector Regulation Law), the Bahraini real estate market has become subjected to additional guidelines that are changing the sector as a whole. This includes regulating escrow accounts of development projects, which came in the form of Bahrain Decision No 3/2018 in relation to Escrow Accounts of Off-Plan Sale Projects (Escrow Account Resolution), which was issued by the Real Estate Regulatory Authority (RERA) and Bahrain Decision No 19/2018 on Regulating the Activity of the Escrow Account Agent of Real Estate Development Projects (Escrow Agent Resolution), which was issued by Central Bank of Bahrain (CBB).

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  • 18 Dec 2018Bahrain

    Bahrain Decision No 7/2018 on Regulating Owners Associations and Joint Properties (Decision or Decision No. 7) came into force on 26 September 2018. This law has been eagerly anticipated following the new changes in the real estate sector resulting from the newly setup Real Estate Regulatory Authority (RERA) and the issuance of Bahrain Law No 27/2017 Concerning the Promulgation of the Real Estate Sector Regulation Law (the RERA Law) as it significantly details the operation of owners association and joint properties.

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