https://www.google.com/url?rct=j&sa=t&url=https://www.thenational.ae/business/economy/vat-may-be-simpler-in-the-gcc-but-litigation-will-be-complex-1.681462&ct=ga&cd=CAIyGmJjNGEwZWQ4N2QyMGU3Nzg6Y29tOmVuOlVT&usg=AFQjCNEDz_2MxbkmhbCXHXm4pkCAUr604w
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