Support tax strategy for the modernisation and simplification of the tax administration. Define the necessary administrative structures and procedures, including a fiscal control strategy, audit and investigation methods, cooperation with the tax payers and tax compliance. Identify all objectives in terms of financial, human, logistic and IT resources, — support ongoing efforts to complete the network of bilateral agreements between Egypt and EU Member States on avoidance of double taxation including the improvement of transparency and the exchange of information in accordance with international standards, — support the Egyptian efforts to modernise and improve the general sales tax system currently in force with a view to moving, in the medium term, towards a standard VAT system. Initiate a dialogue on international and EU tax standard including the principles related to transparency and exchange of information for tax purposes and to OECD principles on harmful tax practices. (b) Competition policy and State Aid — Adoption of implementing rules on competition (Association Agreement, Article 34.2), for which the deadline is five years after the entry into force of the Association Agreement (1/6/2009). Antitrust