Video Library - International Tax

Definition of international taxation and the reasons for its inception

The reasons for the emergence of the term international tax and its development through passing through several stages, starting with non-double taxation agreements and ending with multilateral agreements and important definitions related to the subject of international taxes

Explanation of neutral pricing methods

Explanation of Neutral Pricing Methods from Neutral Pricing Guidelines

Defining the digital economy and its impact on international taxes

The growth of the digital economy in the recent period has greatly affected the development of taxes between countries and the need to update special double agreements after double taxation, which led to the emergence of the term international tax

Multilateral agreements and their relationship to international taxation

Introduction to multilateral agreements, reasons for moving from dual agreements to multilateral agreements, and the role of the G-20 and OECD in creating a new global tax system

The Neutral Price between Related Persons and Its Relationship to International Taxes (Part II)

Reasons for following the principle of neutral price in Egypt and practical cases that show the importance of applying the principle of neutral price and the steps to be followed in determining the method of neutral price

The Neutral Price between Related Persons and Its Relationship to International Taxes (Part I)

Important Definitions on Interpersonal Pricing Related to International Taxes and OECD Updates Based on Action No. 13

Interpersonal Neutral Pricing and its Relationship to International Taxes (Part II)

Commentary on the Principle of Similarity and Comparability between Related Persons and Independent Persons

Interpersonal Neutral Pricing and its Relationship to International Taxes (Part I)

Explanation of a practical example of the principle of symmetry and comparability