Egypt, like many other countries, operates under the principle that individuals' innocence is presumed until proven guilty. This is the same regardless of whether the individual in question is a suspect or the...

With the arrival of July 2024, the deadlines for new funders to join the salary and payroll system in Egypt are approaching.

There were many debates over the investment law in the Cabinet of Ministers before the Presidential Decree 17/2015 amended some provisions of the Investment Law 8/1997 on March 12, 2015 in the lead up to the Economic Summit in Sharm El Sheikh.

Capital increase refers to a company's decision to raise its registered capital either by issuing new shares or by increasing the nominal value of existing shares. This increase can be achieved

Cross-border transactions, encompassing imports, exports, and cross-border services, play a vital role in the global economy.

In recent decades, the global stage has witnessed a profound shift driven by advancements in information and communication technology, fundamentally reshaping economic and social structures worldwide.

Sustainability standards have become a key element in the strategy of multinational companies, with growing attention given to areas such as information disclosure, sustainability, and risk management. These standards are no longer just additional or optional practices; they have become part of the core criteria that influence investor decisions, guide managerial policies, and define the companies’ ability to adapt to environmental and social challenges in global markets.

Intra-group financing is a key area of international taxation, involving financial transactions between related companies across jurisdictions. A parent company may provide a loan to a subsidiary, or one subsidiary may provide financing to another group company. Because these transactions take place between related parties, the terms and conditions of the financing must be consistent with the Arm’s Length Principle.

It is commonly understood that the value to be declared and taken as the basis for determining the tax on the sale of goods or services subject to VAT, even if imported, is the actual amount paid or payable in any form as consideration for the taxable good or service.

The due tax on machinery and equipment imported from abroad or purchased from the local market for factories and production units for use in industrial production...

The Egyptian Parliament approved extending the Tax Dispute Resolution Law No.79 of the year 2016 for the upcoming two years.

Continuous services have a distinct nature compared to other types of services. They are provided on a regular and uninterrupted basis to meet the needs of beneficiaries.

Tax due diligence is a thorough examination of all of the taxes that a company will be liable for. involves gaining an understanding of the target company's existing tax structure, and the tax

In a concerted effort to fortify financial regulations and uphold tax equity, Egypt's Income Tax Law No. 91 of 2005 introduces a pivotal concept: "related persons."

In recent years, Egypt has witnessed a significant boom in residential and commercial real estate projects, particularly with the commencement of the New Administrative Capital...

Tax is the monetary amount imposed by the State on individuals and juristic entities aiming to finance state expenditures and provide public services to citizens...

Egypt is taking significant steps towards nurturing a green economy and championing environmental sustainability. This commitment is evident through a comprehensive suite of tax incentives...

As Egypt continues to attract foreign investment, it is crucial for investors to navigate the complexities of the country's investment laws and regulations.

Centralized and Decentralized Models in transfer pricing are key to ensuring fair pricing and preventing profit shifting across jurisdictions. Transfer pricing between related parties represents one of the fundamental pillars of the international tax system, particularly in light of the continuous expansion of multinational enterprises and the increasing complexity of cross-border transactions. This reality has necessitated the development of clear rules to ensure that such transactions are conducted on fair terms reflecting their true economic value, thereby preventing artificial profit shifting between jurisdictions.

The rapid spread of remote work has fundamentally transformed the operational and management structure of multinational corporations. What originally began as a situational response to emergency global disruptions has quickly become a permanent component of modern business models. Work is no longer confined to traditional headquarters or geographical boundaries, but key functions, including executive and strategic functions, can be performed from multiple locations around the world.