Egypt introduces transfer pricing study requirements
April 08, 2009
Egyptian taxpayers with related-party transactions will soon be required to provide a transfer pricing study to support such transactions under planned changes to the country’s tax laws.
Under the income tax law number 157 of 1981, there is no specific legislation restricting the transfer pricing or the related-parties’ transactions. The arm’s -ength principle was introduced in the country in 2005, under tax law number 91. Now the tax authorities are set to introduce further reforms of the country’s transfer pricing regime.
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