{"id":3655,"date":"2023-11-04T21:34:22","date_gmt":"2023-11-04T21:34:22","guid":{"rendered":"https:\/\/riad-riad.com\/?p=3655"},"modified":"2023-11-04T22:17:11","modified_gmt":"2023-11-04T22:17:11","slug":"egypt-amendments-to-the-income-tax-law","status":"publish","type":"post","link":"https:\/\/riad-riad.com\/egypt-amendments-to-the-income-tax-law\/","title":{"rendered":"Egypt – Amendments to the Income Tax Law"},"content":{"rendered":"\n

The Income Tax Law No. 91\/2005 (\u201cIncome<\/strong> Tax<\/strong> Law<\/strong>\u201d) has recently witnessed major amendments by virtue of Amendment Law No. 30\/2023 (issued on 15 June 2023) and Law No. 175\/2023 (issued on 30 October 2023).<\/p>\n\n\n\n

These amending laws seek to establish an integral system to restructure income tax in Egypt with the aim of preserving social justice, support investments, and enhance digital transformation and the electronic tax system.<\/p>\n\n\n\n

Definition of Permanent Establishment<\/strong><\/h2>\n\n\n\n

The definition of a permanent establishment (\u201cPE<\/strong>\u201d) has been widened to include non-resident companies operating in Egypt. As per the Amending Law, the following, inter alia, shall be considered a PE:<\/p>\n\n\n\n