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

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.

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.

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

The global business landscape is increasingly interconnected, and taxation plays a crucial role in shaping investment and operational strategies, especially in emerging markets

In the evolving landscape of international taxation, the Organization for Economic Co-operation and Development (OECD) has introduced two significant frameworks: Pillar One and Pillar Two

Multinational enterprises (MNEs) operating across borders find themselves navigating a complex legal and regulatory landscape.

In Consideration of investors in expanding their investments in Egypt benefiting from the numerous advantages offered by the Arab Republic of Egypt...

Before the MLI, more than 3,000 bilateral tax treaties governed cross-border taxation, many of which were outdated and lacked safeguards against double non-taxation, treaty shopping, and artificial profit shifting.

Egypt's ambitious economic vision has placed free zones at the heart of its strategy to attract foreign direct investment and boost exports.

In recent years, the Egyptian economy has encountered notable instability, affecting the government's developmental goals and expectations.

In the evolving landscape of international taxation, the Organization for Economic Co-operation and Development has introduced two significant frameworks known as Pillar One and Pillar Two.

Remote work has reshaped the global labor market in unprecedented ways, as geographic proximity is no longer a prerequisite for employment. Individuals can now work for companies located in different countries without relocating or residing abroad, expanding professional opportunities and improving the global allocation of skills.

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

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 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.

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.

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.

Tax refunds in Egypt are closely linked to the country's network of Double Taxation Avoidance Agreements (DTAAs), which aim to prevent the same income from being taxed in two different jurisdictions.