Tax scholars worldwide are understandably unfamiliar with the GCC legal framework and the GCC’s role in taxation. This is because the GCC’s main agreements and the organization itself do not classify legal acts into primary and secondary acts, define the scope of supremacy of GCC legal acts over GCC domestic laws, or illuminate the direct application or direct effects of GCC acts. Consequently, the classification and nature of the GCC’s tax laws and sources are unclear. This work is the first scholarly attempt to fill this gap. It also describes the main institutions of the GCC and the role played by each institution when enacting a tax act. This work briefly refers to the European Union and the United States when analysing the GCC legal framework in order to complement the European and American readers’ understanding.