As a result of enactment of the Tax Law 91 for the year 2005, and its amendment by the Presidential Decision No. 96 for the year 2015, the taxation system in Egypt has been transformed.

On January 20, 2025, former President Donald Trump signed an executive order declaring that the OECD's global corporate tax agreement "has no force or effect" in the United States.

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...

Egypt represents a promising investment opportunity thanks to its fast-growing economy, attractive geographic location and investment-focused reforms.

In the context of Egyptian income tax law, "related persons" are entities that have a close economic or familial relationship.

As part of the Egyptian state's efforts to reform the tax system and enhance voluntary compliance, the government issued Law No. 5 of 2025 in February 2025, a pivotal step within a comprehensive tax reform program.

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.

As the evolving environment of investment in Egypt, there will be arising need to law amendment to face the new imposed issues in the investing changing circumstances that we would like to summarize as follows:

In the last three years Egypt has solidified its position as one of the biggest markets and economies in the Middle East and the Arab world, due to its developed economic, market and social structures and wide labor resources.

This booklet explores the key concepts of the international tax system, including the principles of source and residence and the ways countries allocate taxing rights.

Egypt’s VAT amendments introduced under the proposed amendments to the Value Added Tax Law No. 67 of 2016 seek to improve tax collection, support economic growth, and provide new incentives for businesses. The draft amendments reveal a relatively different approach in tax policy.

The digital content industry, including bloggers' earnings in Egypt, can be a platform for expressing ideas and opinions and, at the same time, can serve as a significant source of income.

Transfer pricing in Egypt is no longer a matter settled within technical files or comparable tables.

As the global business landscape becomes increasingly interconnected, the taxation systems of countries worldwide are undergoing significant reforms.

In Egypt’s evolving transaction landscape, the ability to determine a reliable fair value and successfully execute deals increasingly depends on the effective integration of due diligence and valuation processes. As economic conditions become more complex characterized by inflationary pressures, currency volatility, and regulatory developments relying on standalone valuation models without thorough verification of underlying assumptions can lead to inaccurate conclusions. The interrelation between due diligence and valuation therefore represents a critical foundation for producing credible and defensible transaction outcomes.

Tax incentives are among the most prominent tools governments use to achieve specific economic and developmental objectives, such as attracting domestic and foreign investment, supporting strategic sectors, encouraging innovation, and promoting industrial and export expansion.

State Development Tax Law No. 147 of 1984 was introduced on the 4th of October 1984, and its Executive Regulation issued on the 21st of April 1986.

Debt-to-equity conversion is considered one of the most important financial restructuring tools used by companies to address financing structure imbalances and improve their financial position. The importance of this mechanism is particularly evident in cases where companies rely on debt financing for extended periods, whether through shareholders’ loans, loans provided by subsidiaries or sister companies, or external financing, resulting in a high level of liabilities compared to equity.

The conflict between states in the twenty-first century is no longer confined to political influence or military superiority; it has quietly shifted to a less visible yet far more complex arena: taxation.