Publications

Peer Reviewed Journal Articles

A. Contribution to Practice (Applied Research):

  1. Mahmoud M. Abdellatif, Binh Tran Nam, (2022), “The Tax Treatments of Small and Medium Enterprises in Developed and Developing Countries: A Comparative Analysis of Australia and Egypt” New- Zealand Journal of Tax Law and Policy, 28(1), pp 73-93.
  2. Mahmoud M. Abdellatif, Binh Tran-Nam and Boumediene Ramdani, (2021), “Simplified Tax Regime to Micro and Small Enterprises in Egypt: An Analysis of the Theoretical and the Implementation Issues”, Journal of Australasian Tax Teachers Association, 16(1), pp 38-61.
  3. Dana Delghan, Mahmoud M. Abdellatif and Abdelsalam G. Abdel-Salam (2021) “Assessing the Potential Impact of Introducing Value Added Tax on Price Levels in Qatar” International VAT Monitor, 32(5). 247-253.
  4. Mahmoud M. Abdellatif, Ashraf G. Eid, and Abdel-Salam G. Abdel-Salam, (2021), “The Relevance of Supply Side Taxation for Attracting Foreign Direct Investment to Developing Countries: Evidence from Egypt” eJouranl of Tax Research, 19 (1), PP 1-16.
  5. Mahmoud M. Abdellatif, (2019), ‘Towards A Comprehensive Transfer Pricing Framework to Foster Tax Compliance in Egypt’, International Transfer Pricing Journal, 26(5),
  6. Saleh Gueydi, Mahmoud M. Abdellatif, (2018) “Transformation of Tax Administrations’ Functions in Post – Automatic Exchange of Information Era – A Developing Country’s Perspective”, eJournal of Tax Research, 16(3), 780
  7. Mahmoud M. Abdellatif, Binh Tran Nam, and Ashraf Aid (2017), “Oil Prices Fluctuations and the Need for Tax Policy Reform in Qatar”, Bulletin of International Taxation, 71(12), pp
  8. Mahmoud M. Abdellatif and Binh Tran Nam, (2016)“Tax Policy Challenges in An Era of Political Transition: The Case of Egypt”, eJournal of Tax Research, 14(3), pp 683-706.
  9. Mahmoud M. Abdellatif and Binh Tran Nam, (2016) “Tax Policy Debate Over Tax Incentives in Developing Countries: The Case of Egypt”, Bulletin of International Taxation, 70(7), pp 379-386.
  10. Mahmoud M. Abdellatif (2011), “Taxation of Intellectual Property Taxation in Developed and Developing Countries”, Journal of Australasian Tax Teachers Association, 6(1), pp 170-204.
  11. Mahmoud M. Abdellatif (2011), “Withholding Tax Issues Relating to Cross Border Transactions of Intellectual Property in Developing Countries: A Comparative Analysis of Egypt and India”, Bulletin for International Taxation, 65(8).
  12. Mahmoud M. Abdellatif (2011), “Egypt: Transfer Pricing Updates, International Transfer”, Pricing Journal, 18(4), pp 289-295.
  13. Mahmoud M. Abdellatif (2010), “Tax Reform and its Effect on Tax Audits: The Example of Egypt”, Bulletin for International Taxation, 64(2), pp 120-130.
  14. Mahmoud M. Abdellatif (2009), “Looking for Efficient Tax Incentives to Stimulate Research and Development and Economic Growth”, New Zealand Journal of Taxation Law and Policy, 15(2), pp 133-158.
  15. Mahmoud M. Abdellatif and Naoyuki Yoshino (2005), “Egypt; Macroeconomics Effects of Corporate Income Tax on Investments by Banks”, Journal of Derivatives and Financial Instruments, 7(5), pp 199-208.
  16. Mahmoud M. Abdellatif (2005), “Focus on Egypt: General Sales Tax”, International VAT Monitor, 16(6), pp 436-443.
  17. Mahmoud M. Abdellatif (2004), “Egypt: Taxation of Banks”, Journal of Derivatives and Financial Instruments, 6(6), pp 290-296.
  18. Mahmoud M. Abdellatif and Yukinobu Kitamura (2004), “The Egyptian Tax System and Investment Tax Incentives”, Asia-Pacific Tax Bulletin, 10(3), pp 151-161

B. Book Chapter and Book

  1. Mahmoud M. Abdellatif, Binh Tran-Nam, Marina Ranga and Sabina Hodžić, Government Incentives for Innovation and Entrepreneurship: International Experience, published by Springer Nature, December 2022. https://link.springer.com/book/9783031101212
  2. Allan Villegas-Metaos, Mahmoud Abdellatif, Mokter Hossain, “The Entrepreneurial Career Intentions of University Students In Qatar- Guesss 2021 National Report”, HEC Paris Qatar, February 2022. It is available at: https://qatar.exed.hec.edu/sites/default/files/inline-files/The%20Guesss%20report%202021%20Single%20pages_1.pdf
  3. Mahmoud Abdellatif, (2015), “Entrepreneurship Education in Qatar”, in, Greene, Patricia, et al, (eds) Entrepreneurship Education: A Global Consideration from Practice to Policy around the World, Babson, pp 54-67.
    https://www.wise-qatar.org/app/uploads/2019/04/appli-babson_2016-03-03_0.pdf