In recent years, the concept of "Transfer
pricing" has gained prominence within the tax landscape of
Egypt. This concept, introduced to achieve fiscal equilibrium and
fairness, aims to ensure that businesses are not subjected to over
taxation or under taxation, maintaining a balance that supports
economic growth. However, the implementation of this concept has
posed significant challenges, and the punitive measures outlined in
the law for non-compliance have drawn substantial criticism from
our side as tax experts.
The Controversy Over Filing Deadlines
The establishment of a specific time limit for local tax filing,
scheduled for two months subsequent to the submission of tax
returns, has sparked discussions within the community of tax
experts over the past three years. Although this timeline was
initiated to enhance responsibility and efficiency, it has given
rise to concerns due to its inherent lack of fairness. One notable
contradiction within Egypt's
