E-Business Tax provides two entry flows for setting up your tax rules:
-Guided Tax Rule Entry - The guided tax rule entry provides a five-step flow that lets you build determining factors and tax conditions as you create the tax rule. See: Setting Up Tax Rules: Guided Rule Entry for more information.
-Expert Tax Rule Entry - The expert tax rule entry provides a concise, three-step entry flow that makes use of determining factor sets and tax condition sets that you have previously defined. See: Setting Up Tax Rules: Expert Rule Entry for more information.

This video demonstrates What are the Tax Rules in Oracle (EBS) E-Business Suite:

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