To cope with the loss in oil revenue, most GCC states have introduced indirect taxation, including municipal and road taxes, and have openly discussed the introduction of Value Added Tax in the near future. The GCC has distinguished itself globally with its unique offering of zero income tax environments for both citizens and expatriates. This policy, coupled with substantive subsidies that have generally provided for a decent standard of living, have helped GCC states retain a degree of internal stability at a time of regional turmoil. The introduction of direct income taxes would, thus, be a major departure from this policy whose repercussions are unpredictable.