The Supreme Council’s resolution (December 1988) provided for equal tax treatment of the GCC nationals in all member States when engaged in the economic activities, professions and crafts. The said resolution provided that “ with effect from 1 March 1989, equal tax treatment shall be accorded to the GCC nationals engaged in the allowed economic activities, including professions and crafts, in the host Member State pursuant to the provisions of the Economic Agreement and the Supreme Council’s resolutions, without prejudice to any better tax benefits accorded to the GCC nationals by any Member State.”. All Member States have issued implementing directives to this effect.