Before the MLI, more than 3,000 bilateral tax treaties governed cross-border taxation, many of which were outdated and lacked safeguards against double non-taxation, treaty shopping, and artificial profit shifting.

In recent years, tax administrations in many countries around the world have turned to the implementation of the e-invoice system as part of their digital transformation plans, with the aim of developing tax...

The Effective Tax Rate (ETR) provides innovative ways to evaluate the actual tax burden on businesses or individuals, as it considers all taxes paid relative to total income or profits.

Transfer pricing has become one of the key areas of tax audits in Egypt as the Egyptian Tax Authority (“ETA”) continues aligning the Egyptian tax framework with OECD standards and international tax transparency requirements.

The reverse charge mechanism is used in cross-border transactions between companies, where the service provider is located in a different country from the customer importing the service.

According to the provisions of Law No. 91 of 2005, the Income Tax Law, in articles (61) to (65), the advance payment system is considered an optional system as an alternative...

Economic Zones are among the prominent developmental measures taken by Egypt to enhance investment and stimulate the economy.

The 2026 Construction VAT Amendments in Egypt abolished the 5% specific tax on construction activities and replaced it, following approval by the Egyptian House of Representatives in June 2025, with the application of the standard 14% VAT rate.

The concept of importation is a cornerstone of Egypt's Value-Added Tax (VAT) Law's philosophy, as many industries in Egypt rely entirely on imports, while others cannot produce their final products without obtaining inputs from abroad.

In multinational enterprises (MNEs), intergroup financial transactions play a crucial role in optimizing capital allocation, liquidity management, and tax efficiency.

This article aims to highlight one of the challenges faced by companies that rely entirely or partially on temporary labor.

In recent years, content creation has become a significant profession globally, including in Egypt. As the industry grows, understanding the tax implications for content creators...

Many multinational groups rely on Egyptian entities for R&D operations, engineering, software development, product testing, technical support, manufacturing improvements, and regional innovation functions. These activities often generate substantial commercial value and may contribute directly to the development or enhancement of intellectual property owned within the wider group.

Finance leasing is one of the core pillars of Egypt's non-banking financial sector, offering companies an efficient and well-regulated mechanism to finance productive assets without the need to incur significant upfront capital costs.

Remote work has reshaped the global labor market in unprecedented ways, as geographic proximity is no longer a prerequisite for employment. Individuals can now work for companies located in different countries without relocating or residing abroad, expanding professional opportunities and improving the global allocation of skills.

The telecommunications sector is a cornerstone of the modern economy, playing a significant role in the growth of digital communication and the provision of diverse services to both individuals and businesses.

Transfer Pricing Policy Below Threshold in Egypt ensures arm’s length compliance even when transactions fall below documentation thresholds.

In an increasingly globalized economy, cross-border investment and international financing have become fundamental to corporate strategy and private wealth management.

It is worth to be mentioned that it is not allowed not to follow the new transfer pricing guidelines unless it was requested by the taxpayer and accepted by the head of the ETA.

In today's global business arena, innovation is king — and at the heart of that innovation lies research and development (R&D).