Article 9 of the GCC Common VAT Agreement establishes the conditions under which a Taxable Person is considered to have made a deemed supply to themselves, which is taxable under the Reverse Charge Mechanism. This applies in two key scenarios. Firstly, when a Taxable Person in one Member State receives taxable goods or services from a supplier resident in another Member State. Secondly, when a Taxable Person in a Member State receives services from a supplier who is not a resident in the GCC Territory. In both instances, the recipient must account for the VAT due.