Transfer Pricing In Egypt

Transfer Pricing is that basis used by the Tax authority to determine the price to be used when determining the taxable profit among non-related parties, where such price is determined in accordance with the market and the circumstances of dealings and transactions, and the related party is that party who has a relationship with a Tax Payer, and such relationship affects the determination of the tax base.

Lately, in 2018, new regulations and controls were issued in order to regulate the Transfer Pricing in Egypt to prevent the tax evasion of some Tax Payers and to regulate the Transfer Price process among the Tax Payers and make such process clearer and fairer.

Legal Framework