In the evolving landscape of international taxation, the Organization for Economic Co-operation and Development has introduced two significant frameworks known as Pillar One and Pillar Two.

In an effort to expedite tax debt collection and enhance efficiency, the Egyptian Tax Authority (ETA) has implemented a new automated system to replace the manual tax debt data collection system.

Tax assessment and connection are critical components in ensuring compliance and accurate tax collection. In the context of tax law, these terms involve evaluating the declared profits and determining

Edible oils in Egypt play a vital role in the daily diet, being essential for cooking and the production of various food products, making them indispensable.

On August 30th, 2022, Minister of Finance, His Excellency Mohamed Maait issued Decree No. 61 of 2022, which stipulates that the state shall bear real estate tax due properties utilized...

In recent years, the world has witnessed a tremendous development in artificial intelligence technologies, so that it is no longer just a technical tool used to improve some processes within companies, but has become a key element in creating economic value and generating revenue.

Input tax is the tax borne by the taxpayer when purchasing or importing goods and services, whether directly or indirectly related to the sale of goods or provision of taxable services.

Foreign investors enjoy the right to full ownership of companies established in the SCZone, fostering unfettered control over business operations.

In June 2025, the Egyptian legislator approved a pivotal amendment to the Value Added Tax (VAT) Law, stipulating the abolition of the 5% schedule tax imposed on contracting and construction activities, subjecting them instead to the standard VAT rate of 14%, with an explicit exception for the construction and maintenance of places of worship.

In recent years, there has been a notable surge in the Egyptian Tax Authority's (ETA) focus on the tax treatment of cross-border payments, particularly regarding withholding tax (WHT) on service payments to non-residents.

Legal aspects of transfer pricing explain low tax burdens.

In recent years, the international tax system has witnessed significant developments in tools and mechanisms aimed at enhancing transparency and curbing base erosion and profit shifting practices. These challenges have compelled countries to seek more effective means of regulating cross-border transactions. In this context, Advance Pricing Agreements (APAs) have emerged as an important mechanism that contributes to achieving greater tax certainty and reducing disputes between multinational enterprises and tax authorities regarding the arm’s length pricing of related-party transactions.

What do a global fast-food chain, a luxury fashion house, and a tech titan have in common? They operate in dozens—sometimes hundreds—of countries.

Starting a company in Egypt is often perceived as a relatively straightforward process, limited to incorporation procedures and initial registration fees. In practice, however, the principal financial burden arises from continuous statutory and administrative obligations imposed throughout the company's lifecycle.

Changes in business models and supply chains have become increasingly common as multinational groups respond to cost pressures, digitalization, geopolitical developments, market expansion, and the need for greater supply-chain resilience. While these changes are usually driven by commercial considerations, they can significantly affect a group’s transfer pricing position.

On September 7, 2016, Law No. 67 on Value Added Tax was issued in the Official Gazette in issue number 35 repeated J, which cancels the General Sales Tax Law No. 111 of 1991.

The tax treatment of "Revenue Share" agreements between startups and investors in Egypt is a new and controversial topic. While this financing model has gained popularity, especially in startups and technology sectors, its handling from a tax perspective remains unclear.

In August of 2023, the tax appeal committees issued a decision to apply Article No. 3 of Law 30 of 2023 to one of the tax dispute cases at the Egyptian Tax Authority.

The global tax landscape is undergoing a historic transformation led by the Organization for Economic Cooperation and Development (OECD) with its proposal of the "Pillar One and Pillar Two" frameworks.

Transfer pricing has historically depended on manual processes, spreadsheet-based analyses, and retrospective documentation. As multinational enterprises expand and regulatory scrutiny intensifies, these traditional methods have become inefficient and prone to error.