Egypt: Tax Authorities

تُعد الاتفاقية النموذجية لمنظمة التعاون الاقتصادي والتنمية (OECD Model Tax Convention on Income and on Capital) المرجع الأساسي الذي تستند إليه غالبية اتفاقيات تجنب الازدواج الضريبي المبرمة بين الدول، كما تمثل ال.

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.

Law No. 121 of 1982 regulates registration in the Importers Register and sets out the main requirements that natural and juristic persons must satisfy in order to import goods for trading purposes in Egypt. The law addresses key matters such as registration conditions, renewal procedures, amendment of registered data, deletion from the register, penalties, settlement of violations, and the role of the competent authority responsible for foreign trade affairs.

Egypt's Investment Law 72 of 2017 has transformed the country into a prime destination for foreign investors, offering full ownership rights, legal protections, and tax incentives. Meanwhile, Resolution No. 77 of 2023 introduces substantial cash investment incentives for industrial projects that meet specific foreign financing thresholds, creating unprecedented opportunities for strategic industrial investment in designated development zones.

Egypt's strategic location and economic reforms make it a prime destination for business establishment, but navigating the complex legal landscape requires expert guidance.

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.

تُعدّ الحوافز الضريبية من أبرز الأدوات التي تعتمد عليها الحكومات لتحقيق أهداف اقتصا ..

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.

Tax Incentives for SMEs in Egypt show how taxes remain a main pillar of the modern economy and support the state budget.