The 2005 law established specific rules for how "taxable income" is calculated, moving away from subjective estimates to documented accounting:
Offers a digitized version of Income Tax Law No. 91 , specifically focusing on sections related to determining the tax base. Key Accounting Bases in Law 91 of 2005 The 2005 law established specific rules for how
You can find the official texts for the law and its accounting bases on the following authoritative platforms: expenses must be real
Introduced the modern concept of PE in Egyptian tax law, defining how foreign entities are taxed on income sourced within Egypt. Statute of Limitations and Compliance and essential to the business activity.
To be deductible, expenses must be real, documented (with some exceptions for customary costs), and essential to the business activity.