Article 4 of the GCC Common VAT Agreement introduces the concept of the VAT Group. It provides each Member State with the option to treat a group of legally independent entities as a single Taxable Person for VAT purposes. To qualify as a VAT Group, the members must consist of two or more corporate persons who are all residents of the same Member State. This provision is designed to simplify tax administration for related companies. The specific rules, conditions, and procedures for the formation and operation of a VAT Group are left to the discretion of each Member State's domestic legislation.