Egypt: Law No. 30 establishing threshold for determining existence of permanent establishment for taxation purposes

Progress

Current status

in force

16 Jun 2023 in force

15 Jun 2023 adopted

Scope

Implementers

Egypt

Policy Area

Taxation

Policy Instrument

Taxation, nes

Regulated Economic Activity

cross-cutting

Government Branch

executive

Government Body

central government

Implementation Level

national

Timeline of events

16 Jun 2023

in force

Law No. 30 establishing threshold for determining existence of permanent establishment for taxation purposes entered into force

On 16 June 2023, Law No. 30 of 2023 amending some provisions of the Income Tax Law No. 91 of 2005 and of the Law No. 182 of 2020 abolishing the exemption imposed on returns on treasury bills and bonds or capital gains resulting from dealing in these…

Source

Event type law

Action type implementation

Government branch executive

Government body central government

15 Jun 2023

adopted

President signed Law No. 30 establishing threshold for determining existence of permanent establishment for taxation purposes

On 15 June 2023, the President signed Law No. 30 of 2023 amending some provisions of the Income Tax Law No. 91 of 2005 and of the Law No. 182 of 2020 abolishing the exemption imposed on returns on treasury bills and bonds or capital gains resulting …