Common use of Cooperation between Member States Clause in Contracts

Cooperation between Member States. 1. The Member States may, upon a proposal from the Secretary General of the Gulf Cooperation Council to the Ministerial Committee, take the necessary measures related to administrative cooperation among them, especially in the following areas: a) exchange of information needed to determine Tax accuracy based on the request of each Member State; c) b- agreeing to synchronized auditing procedures and participating in audits performed by any Member State pursuant to the approval of the concerned States. d) c- assisting in the collecting of Tax and taking the necessary procedures related to collection. 2. Subject to the provisions of international agreements to which the Member State is party, each Member State shall obligate its employees not to disclose or use information they receive in the course of their work from another Member State for any other purposes not related to their functions. Each Member State may determine the penalties that apply in the event of violation. 1. Tax shall be due on supplies of Goods and Services and on imports of Goods as from the date the Local Law comes into effect in the Member State. 2. Each Member State shall determine timelines for registering Taxable Persons obliged to be registered on the date the Local Law comes into effect. 3. Notwithstanding any other provision in this Agreement, should an invoice be issued or Consideration paid before the date of application of the Local Law or prior to the registration date and the Supply occurred after such date, then each Member State may ignore the date of the invoice or payment and consider the Tax due date to be the date of the Supply. 4. The provisions of subsection 3 of this Article shall apply to Intra-GCC Supplies between a Taxable Supplier residing in a Member State and a Customer in another Member State. 5. With regard to continuing supplies that are partially performed before the date on which the Local Law comes into force or before the registration date and partially after such date, then Tax shall not be due on the part performed before the date of coming into force or of the registration.