Article 16 of the GCC Common VAT Agreement defines the place of supply for services transacted between two Taxable Persons (B2B). It establishes a specific rule that acts as an exception to the general principle outlined in Article 15. According to this provision, the place where services are considered supplied is the Place of Residence of the Taxable Customer receiving the service. This principle shifts the tax jurisdiction from the supplier’s location to the customer’s, forming a key part of the reverse charge mechanism framework for cross-border services within the GCC common VAT system.