Article 5 - Supply of Services

A Supply of Services shall include but shall not be limited to:

1. The grant, assignment, cessation or surrender of a right,

2. Making a facility or advantage available,

3. Pledging not to undertake a certain activity or allowing a certain activity to be carried out,

4. Not participating in any activity, or preventing its occurrence, or agreeing to perform any activity,

5. The transfer of an indivisible share in a Good,

6. The transfer or licensing of intangible rights, such as rights of authors, investors, artists, rights in trademarks and rights which the laws of the Kingdom deem to be within this category.

GCC FinTax
GCC App for Android & iOS

GCC FinTax is a community for Tax and Finance professionals from GCC to share knowledge, learn and network.

Download Android app   Download IOS app