The Gulf States in Summary

Abstract

In a number of the Gulf States tax decrees have been issued in the Fifties and Sixties but generally an unusual position arises in that it is not the practice of the fiscal authorities concerned to collect tax to which it is clear they are entitled by law. In other cases no tax decrees have yet been issued. Therefore it seems appropriate to divide the different states into three groups; the states applying the tax decree, the states where the tax decree is not currenlty of general application, and the States without tax legislation.