In recent years the Egyptian government has made extensive changes to the country’s tax framework, including Law No. 96, issued in 2015 to modify some articles in the corporate income tax (CIT) law. The practical application of some of the new concepts in the tax law has been clarified with the issuance of a set of executive regulations. Corporate Tax Law Egyptian CIT is levied upon all corporations, partnerships and branches, as well as on all profits earned abroad or in Egypt. Non-resident…
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