The Egyptian Tax Authority has published a copy of Law No. 30 of 2023, which was originally published in the Official Gazette on 15 June 2023. The law contains several amendments to Egypt's Income Tax Law. Some of the main measures are summarized as follows:
Related Parties
The definition of related parties is revised, although the conditions are generally the same, including where one party directly or indirectly holds 50% of the other party's capital or voting rights. However, an additi…