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 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.

The oil and gas sector play a vital role in the Egyptian economy, contributing significantly to national income and attracting foreign investment...

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.

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.

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).

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.

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

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.

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.

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.