251 results found

Tax practices in Egypt, like in many countries, are governed by a complex set of laws and regulations designed to ensure fair and equitable contribution to national revenue.

Over the past thirty years, Egypt has undergone significant development in its tax system, aiming to foster an investment-friendly environment and achieve sustainable development.

Over the past few years, global mobility has raised complex questions about tax residency, making tax residency a central issue for cross-border professionals.

Pillar Two is a global tax rule designed to ensure multinational corporations (MNCs) pay a minimum corporate tax rate of 15% on their profits worldwide.

Tax laws in Egypt rest mainly on Income Tax Law No. 91 of 2005, which governs corporate and personal income tax, alongside separate value-added tax, stamp duty, and social insurance regimes. Companies registered through GAFI must obtain a tax card, file annually for corporate tax and monthly for VAT and payroll, and apply withholding on cross-border payments.

Below you will find an overview of the most common legal forms that a company can take within Egypt, including individual companies which were introduced in the latest amendments of the Companies Law No. 159.

Fake invoices represent one of the most significant challenges facing tax systems in many countries, including Egypt.

Over the past two decades, the digital revolution has transformed global commerce and brought issues like the Egypt digital services tax to the forefront as countries rethink how to tax online service providers.

The arm's length price in the Egyptian tax system is no longer a theoretical concept or a technical tool invoked only when preparing transfer pricing files.

This is to be applied starting from 15th of August 2018.

نظام جباية الزكاة

In the age of globalization, commercial dumping is no longer a one-way phenomenon flowing from foreign producers toward domestic markets.

An Initial Public Offering (IPO) represents a pivotal milestone in the trajectory of companies, as it marks their transformation from a private entity into a publicly listed one by offering their shares for public trading for the first time.

Transfer pricing refers to the rules and methods for pricing transactions between Related parties or entities under common ownership or control.

Within the framework of the State’s efforts to promote industrial investment and to provide a legal and legislative environment conducive...

Egypt's Investment Law 72 of 2017 has transformed the country into a prime destination for foreign investors, offering full ownership rights, legal protections, and tax incentives. Meanwhile, Resolution No. 77 of 2023 introduces substantial cash investment incentives for industrial projects that meet specific foreign financing thresholds, creating unprecedented opportunities for strategic industrial investment in designated development zones.

Egypt's strategic location and economic reforms make it a prime destination for business establishment, but navigating the complex legal landscape requires expert guidance.