Following the issuance of the Unified Tax Procedures Law No. 206 of 2020 ("The Law") and The Executive Regulation has been published in the Official Gazette.

The OECD Model Tax Convention on Income and on Capital constitutes the primary reference upon which most bilateral tax treaties for the avoidance of double taxation are based. The accompanying OECD Commentaries serve as an essential interpretative source for understanding the meaning and application of the Convention’s provisions.

Egypt's Law 6 of 2025 introduces comprehensive tax incentives for SMEs with annual turnover up to EGP 20 million, while the Golden License system streamlines investment approvals into a single comprehensive permit.

Safe harbor rules in transfer pricing are essential regulatory tools designed to simplify and expedite tax compliance, especially in transactions between related parties within multinational groups.

Establishing a business in Egypt presents a promising opportunity, but this process involves certain challenges, such as navigating complicated regulatory procedures, strict compliance with the requirements of competent authorities, and strategic planning.

Tax exemptions in Egypt have long been a policy instrument employed by governments to catalyze investment, support strategic industries, and stimulate economic development.

Egyptian Tax Authority (ETA) has released recently its practical manual for Country by Country Reporting (CbCR) as outlined in Decree No. 221/2018 and No. 547/2018 which amends the Egyptian Transfer Pricing guidelines.

Egypt offers substantial opportunities for businesses, investors, and companies seeking to explore new business ventures in a rapidly evolving market.

Regardless of the type of company you wish to establish in Egypt, we provide you with legal support tailored to meet your needs in any sector, no matter the legal form of your company.

Tax Incentives for SMEs in Egypt show how taxes remain a main pillar of the modern economy and support the state budget.

The Egyptian tax system has undergone a significant change following the enactment of Law No. 151 of 2026, amending certain provisions of the Income Tax Law No. 91 of 2005. Article 6 of the new law repealed Article 18 of the Income Tax Law, which had provided the legislative basis for issuing specific rules and principles for the tax assessment of small enterprises.

The below document will provide a legal analysis on the oil and gas sector in Egypt.

Transfer pricing challenges have become one of the most significant and pressing issues in modern tax administration. It is no longer perceived as a purely technical...

In the modern tax environment, not every large tax penalty is the result of fraud or deliberate tax evasion. Many individuals and companies find themselves facing substantial financial claims without ever intending to violate the law. In reality, the problem often begins with a small and seemingly insignificant mistake, such as forgetting to submit a required form, misunderstanding a tax rule, or inaccurately classifying a transaction.

Today, the digital economy is no longer just a complementary activity to the traditional economy, but a powerful force reshaping production, distribution, and consumption patterns alike.

Tax refunds in Egypt are closely linked to the country's network of Double Taxation Avoidance Agreements (DTAAs), which aim to prevent the same income from being taxed in two different jurisdictions.

Launching a business in Egypt is a promising opportunity, providing an entry to one of the Middle East and North Africa's largest and most vibrant markets.

Impact In multinational enterprises, the head office (HO) often incurs expenses on behalf of its branches, providing them with centralized services, management support, and resources.

As part of the Egyptian government's efforts to develop the tax system and improve the business environment, Issue No. 6 (Supplement) of the Official Gazette, dated February 12, 2025...

The tax assessment is intended to determine the amount that the taxpayer is obligated to pay to the public treasury, whenever the occasions leading to tax debt owed by the taxpayer have occurred.