This initiative ensures tax stability for taxpayers whose annual business turnover does not exceed ten million Egyptian pounds.

This translation of Value Added Tax Law serves as an indispensable resource for legal professionals, businesses, and researchers who require an English version of the Value Added Tax Law.

On March 6th 2021, President Abdel Fattah El-Sisi issued Law no. 5 of 2021 amending a number of provisions of Tax Real Estate Disposition Law.

Taxes represent more than 75% of the revenue allocated in the state's general budget, which collects taxes through tax invoices issued during commercial transactions.

Egypt has concluded DTTs with 60 countries and Multilateral Conventions to attract foreign investments, comply with international taxation rules...

In recent years, the concept of "Transfer pricing" has gained prominence within the tax landscape of Egypt. This concept, introduced to achieve fiscal equilibrium and fairness...

Multinational enterprises (MNEs) leverage intercompany transactions to optimize operations and centralize functions.

There is no doubt that in 2021 the two major topics overwhelming the international tax community are the Base Erosion and Profit Shifting and the multilateral convention to implement tax treaty-related measures to prevent BEPS.

Liquidation is the process of closing a business and settling its financial and legal obligations, whether due to bankruptcy or a decision by partners or investors. During this process, assets are sold, and financial obligations are settled. This is where Value-Added Tax (VAT) comes into play, as compliance with applicable tax laws is required.

On 23rd of February, 2017 the Egyptian President Abdel Fatah El Sisi issued the presidential decree no. 155 of 2016 ratifying the Income Tax Treaty concluded between Egypt & Kuwait on 16th of December 2014.

This decree has been issued on the 12th of November 2018.

Transfer pricing in Egypt has swiftly garnered global attention as an indispensable aspect of international business and finance. In contexts where promoting transparent business operations...

On March 3rd, Law No. 4 of 2021 was promulgated by President Abdel Fattah Al-Sisi. The new law amends some provisions of Law No. 16 of 2018 and establishes funds to honor and support the families...

Income taxes are one of the most important sources of revenue for any country, and they have been imposed in Egypt for many years.

President Abdel Fattah El-Sisi announced this step for the first time in February 2024 as part of a comprehensive package of measures aimed at mitigating the impact of inflation.

Capital gains, as defined by the updated legislation, is the net profit realized from a securities portfolio at the end of a given tax year.

E-commerce and taxation has witnessed widespread growth in Egypt, and it has become a project that has been attracting attention in recent years.

The Income Tax Law No. 91 of 2005 provides many benefits and exemptions for income derived from commercial and industrial activities or activities carried out by legal entities.

In the intricate landscape of transfer pricing, the Transactional Net Margin Method (TNMM) stands out as the "joker," renowned for its exceptional...

Thin capitalization is a tax term that refers to a situation in which a company has a high level of debt and relatively low equity.