1. The value of imported Goods shall be determined in accordance with the provisions of the Unified Customs Law.
2. The Regulations shall determine the competition conditions required for determining the fair market value of the Goods and Services, the terms and conditions required to amend the value of a Supply between Related Persons and the value of a Supply in cases not provided for in the Agreement.
GCC FinTax is a community for Tax and Finance professionals from GCC to share knowledge, learn and network.
