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A strong transfer pricing policy starts with a real understanding of how the company and the group it belongs to, not just relying on out-of-the-box models or general theoretical treatments. Each company operates within a different operational context, and each entity within the group has a specific role to play in creating value, whether it’s through manufacturing, distribution, service delivery, asset management, or risk tolerance.

Egypt, with its rich tapestry of history, culture, and business, stands as a beacon of opportunity in the Middle East. The legal landscape, mirroring the country's complexity...