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

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.

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...

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.

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.

Given the multiplicity of transactions and cross-border businesses, many businessmen and professionals of various kinds often have revenues earned abroad and pay income or corporate tax....

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.

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

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.

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

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.

Holding companies in Egypt play a vital role in structuring tax frameworks for tax groups, especially those with substantial tremendous value.

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.

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.

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.

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.

Legal aspects of transfer pricing explain low tax burdens.

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.