Mieszko Lukaszewicz
Custom and tax aspects of the integration among members states of Gulf Cooperation Council
Summary
At the beginning the article presents the circumstances which laid basis for the establishment of the Gulf Cooperation Council (GCC). Subsequently the evolution of GCC is discussed; how it developed from the Free Trade Agreement (FTA), via the Customs Union, to creation of the Common Market. The article describes also the process of harmonization of taxation and introducing the Common Insurance System. Finally, the project of imposing common Value Added Tax (VAT) within member states is presented.