Article 77 of the GCC Common VAT Agreement outlines the mechanism for resolving disagreements between Member States regarding the interpretation or application of the Agreement. It mandates that Member States must first attempt to resolve any disputes amicably through mutual settlement. Should these efforts fail, the article provides a secondary recourse. The involved states may, by mutual agreement, refer the matter to arbitration. The specific rules and procedures governing this arbitration process are to be agreed upon by the disputing parties, establishing a formal framework for resolving inter-state conflicts under the unified VAT system.