VAT Refund Schemes in the GCC Region for Foreign Businesses

Jay Duseja is an Indirect Tax Director based in Oman at Deloitte Middle East. With over 15 years of extensive experience in Value Added Tax (VAT), Excise Tax, and indirect tax advisory services across India and the Gulf Cooperation Council (GCC) member countries, Jay delivers innovative tax solutions and strategic guidance tailored to the unique needs of a diverse portfolio of clients. His expertise spans a wide range of sectors, including oil and gas, financial services, automotive, and real estate, supporting both multinational corporations and emerging businesses. Jay has successfully spearheaded large-scale VAT and Excise Tax implementation projects in Oman and the United Arab Emirates (UAE), providing advisory services to clients throughout the GCC region. Additionally, he has experience working in the industry as a Group Tax Manager for a large, well-known conglomerate in the UAE. Jay is a Chartered Accountant from India and holds a bachelor’s degree in commerce from Gujarat University. He also earned a GCC VAT Compliance Diploma from the Association of Taxation Technicians (ATT). As a faculty member of the Indirect Tax (IDT) Committee of the Institute of Chartered Accountants of India, he imparts training on VAT in the GCC through specialized training programs. At Deloitte Middle East, Jay focuses on enhancing Deloitte's VAT and Excise Tax business in Oman and Qatar and driving growth in those markets.

Kate is the Middle East Consumer Business Tax Leader, leading our client offerings for businesses in the consumer products, automotive, retail, wholesale and distribution, hospitality and services sectors. As a Director in the Indirect Tax team based in Dubai, she also leads the indirect tax industry offerings for the education, and life sciences and healthcare sectors. Kate has worked for Deloitte since joining the UK Graduate scheme in 2007, working with clients spanning a range of sectors including consumer business, private healthcare, and education. She relocated to the UAE in 2016 as a result of the tax policy reform process within the GCC and has been based in the UAE since then – working with private sector businesses and government clients to advise on VAT and Excise Tax policy, technical matters, and governance. In addition, Kate leads external VAT training offerings and spends a lot of time speaking at events on the subject of GCC VAT, VAT implementation, and ensuring robust Indirect Tax governance strategies. She is a UK qualified Chartered Tax Adviser, with a BA(Hons) degree in Politics.

Michael has been based in the GCC region for the last 7 years supporting the indirect tax teams on VAT implementations and VAT advisory projects. Michael has significant experience in relation to VAT technical, and VAT management, compliance and reporting matters, undertaking the VAT aspects of due diligences, prudent compliance reviews and managing VAT audits by taxation authorities for clients. Michael is a lead partner and is advising the clients engaged in various sector on numerous issues. Before the GCC, Michael was an Indirect Tax Partner with the Deloitte Australian firm and has over 30 years of experience in the UK, Australian and GCC VAT systems. Michael commenced his career with the VAT Tax Authority in the UK as a VAT auditor and was in Australia, the UAE and Oman during the GST (VAT equivalent) and VAT implementation phases. Michael’s long career has given him vast experience in the practical aspects of VAT and its impact on the businesses trying to manage their compliance. Michael specializes in advising some of the largest businesses focusing on the more complex VAT advisory areas , dispute resolution support and operating government sectors. Importantly, with his experience in the UK tax and customs authority, Michael has a significant understanding of how best to interact with tax authorities during an audit. It is this experience that allows Michael to advise his clients best on post implementation reviews and audit processes from a VAT technical as well as practical perspective.