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Input tax is the tax borne by the taxpayer when purchasing or importing goods and services, whether directly or indirectly related to the sale of goods or provision of taxable services.

The tax treatment of "Revenue Share" agreements between startups and investors in Egypt is a new and controversial topic. While this financing model has gained popularity, especially in startups and technology sectors, its handling from a tax perspective remains unclear.

The noticeable divergence in dividend yields across listed Egyptian companies, particularly between those generating revenues in U.S. dollars and those reliant on the Egyptian pound. often sparks debate about fair valuation.

Transfer pricing has historically depended on manual processes, spreadsheet-based analyses, and retrospective documentation. As multinational enterprises expand and regulatory scrutiny intensifies, these traditional methods have become inefficient and prone to error.

Following the issuance of the Unified Tax Procedures Law No. 206 of 2020 ("The Law") and The Executive Regulation has been published in the Official Gazette.

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.

Egypt’s legal and regulatory framework has developed through a combination of historical, constitutional and economic influences. Historically, Egyptian law was significantly influenced by Islamic Sharia, particularly from the 7th century onward. From the 19th century, with the development of the modern Egyptian State, the legal system evolved into a predominantly codified civil-law system, shaped principally by French and other continental European legal traditions.

Tax assessment and connection are critical components in ensuring compliance and accurate tax collection. In the context of tax law, these terms involve evaluating the declared profits and determining

Safe harbor rules in transfer pricing are essential regulatory tools designed to simplify and expedite tax compliance, especially in transactions between related parties within multinational groups.

The Egyptian legal system is distinguished by a notable institutional feature: the right to judicially appeal decisions imposing anti-dumping or safeguard duties issued by the Minister of Trade and Industry.

The valuation opinion could be based on a financial analysis carried out to facilitate a transaction, establish an ownership value, evaluate damages, or settle commercial disputes; however, the nature of such valuation opinion undergoes considerable change when the valuation is scrutinized in court. Here, the issue is no longer about the reasonableness of the valuation figure generated; it is about whether the expert witness is able to prove how he arrived at that figure and why the underlying analysis is reliable.

To register a trademark in Egypt is to take a significant step towards securing your business identity and intellectual property rights in a major commercial hub in North Africa.

Tax exemptions in Egypt have long been a policy instrument employed by governments to catalyze investment, support strategic industries, and stimulate economic development.

Egyptian Tax Authority (ETA) has released recently its practical manual for Country by Country Reporting (CbCR) as outlined in Decree No. 221/2018 and No. 547/2018 which amends the Egyptian Transfer Pricing guidelines.

Governance standards have become a necessity that strengthens the evaluation of a company and the idea of its continuity from the outset.

Parliament has recently approved a new law covering health insurance.

A trademark is a distinctive sign that identifies and distinguishes the goods or services of one business from those of others in the market. It may take the form of words, logos, symbols, colors, or a combination of these elements, and it functions as a key legal tool for building brand identity, consumer trust, and commercial reputation.