Egypt’s Ministry of Finance issued Ministerial Decree No. 221 of 2018 on 22 May 2018, which amends the country's transfer pricing regulations. Main changes include:
Further to the changes above, new transfer pricing guidelines will be issued that are expected to include the three-tiered documentation requirements developed as part of the BEPS project, including Country-by-Country reporting, which Egypt has committed to as a member of the BEPS Inclusive Framework.
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