Article 22 of the Implementing Regulations of the Value Added Tax Law establishes a clear hierarchy for determining the place of supply for services. The provision stipulates that in circumstances where a special case for the place of supply is defined within the Unified VAT Agreement for the Cooperation Council for the Arab States of the Gulf, these specific rules will take precedence. This means the special provisions override the general principles used for determining the place of supply, which are detailed in Articles 15 and 16 of the Agreement, ensuring accurate tax jurisdiction.