Andersen in Egypt

23/08/2026

OECD 2025 Model Tax Convention and Commentary Changes

The OECD Model Tax Convention on Income and on Capital constitutes the primary reference upon which most bilateral tax treaties for the avoidance of double taxation are based. The accompanying OECD Commentaries serve as an essential interpretative source for understanding the meaning and application of the Convention’s provisions. Although these Commentaries are not legally binding, they are widely recognized by tax authorities, courts, and arbitral tribunals as highly persuasive interpretative guidance in resolving issues arising from the application of bilateral tax treaties.

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English: https://eg.andersen.com/oecd-2025-model-tax-convention/

Arabic: https://eg.andersen.com/تعديلات-الاتفاقية-الضريبية/

The OECD's 2025 Update represents an important milestone in the continuing development of the OECD Model Tax Convention.

19/08/2026

We are pleased to share our English translation of Law No. 187 of 2023 on Reconciliation in Certain Building Violations and Regularisation of Their Status, together with its Executive Regulations.

This translation provides access to the key legal provisions, procedures and implementation rules governing reconciliation and the regularisation of certain building violations in Egypt.

Read more: https://eg.andersen.com/translation-of-law-no-187-of-2023/

19/08/2026

Defensible Business Valuation for Litigation in Egypt

The valuation opinion could be based on a financial analysis carried out to facilitate a transaction, establish an ownership value, evaluate damages, or settle commercial disputes; however, the nature of such valuation opinion undergoes considerable change when the valuation is scrutinized in court. Here, the issue is no longer about the reasonableness of the valuation figure generated; it is about whether the expert witness is able to prove how he arrived at that figure and why the underlying analysis is reliable.

Read more: https://eg.andersen.com/business-valuation-litigation-egypt/

The valuation opinion could be based on a financial analysis carried out to facilitate a transaction, establish an ownership value, evaluate damages.

17/08/2026

We are pleased to share our English translation of Egypt’s Law No. 1 of 2000, regulating certain conditions and procedures of litigation in personal status matters.

The translation provides a clear reference to key provisions governing personal status disputes, including jurisdiction, divorce, maintenance, custody, guardianship, and enforcement procedures.

Read more: https://eg.andersen.com/translation-of-law-no-1-of-2000/

17/08/2026

Enforcing Foreign Judgments in Egypt

Egyptian law provides a structured mechanism for enforcing foreign judgments, whether through treaties or the principle of reciprocity.

As cross-border transactions and international disputes continue to increase, understanding the framework governing foreign judgments in Egypt has become essential for individuals and businesses seeking to give legal effect to judgments issued abroad. A foreign judgment does not automatically acquire legal effect within Egypt; rather, the successful party must obtain an exequatur, which is a judicial order issued by the competent Egyptian court granting the foreign judgment recognition and authority to produce legal effects in Egypt.

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English: https://eg.andersen.com/enforcing-foreign-judgments-egypt/

Arabic: https://eg.andersen.com/تنفيذ-الأحكام-الأجنبية-مصر/

Egyptian law provides a structured mechanism for enforcing foreign judgments, whether through treaties or the principle of reciprocity.

16/08/2026

International Taxation of Digital Services Royalties

Digital services royalties are reshaping how taxing rights are allocated between jurisdictions under double taxation treaties. Digital business models increasingly rely on software, applications, electronic platforms, cloud computing and other intangible assets, making intellectual property usage rights a fundamental component of a wide range of cross-border transactions.

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English: https://eg.andersen.com/digital-services-royalties/

Arabic: https://eg.andersen.com/إتاوات-الخدمات-الرقمية/

Digital services royalties are reshaping how taxing rights are allocated between jurisdictions under double taxation treaties.

11/08/2026

Business Associations and Competition Law Risks in Egypt

Business associations are essential drivers of economic growth, yet their activities may raise significant competition law concerns.

Competition law considerations have become increasingly relevant to the activities of business associations, which often serve as a platform for interaction between market participants and play an important role in shaping commercial practices within various sectors.

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English: https://eg.andersen.com/competition-law-risks-egypt/

Arabic: https://eg.andersen.com/مخاطر-قانون-المنافسة-في-مصر/

Business associations are essential drivers of economic growth, yet their activities may raise significant competition law concerns.

09/08/2026

We are pleased to share the English translation of Egypt’s Civil and Commercial Procedure Law No. 13 of 1968. The law sets out the procedural framework governing civil and commercial litigation before Egyptian courts, including rules on jurisdiction, service of documents, procedural deadlines, appeals, and enforcement.

This translation offers a practical reference for legal experts, businesses, investors, and others seeking a clearer understanding of court procedures in Egypt.

Read more: https://eg.andersen.com/translation-of-law-no-13-of-1968/

06/08/2026

Independent Valuation and Fair IPO Pricing in Egypt

Every successful IPO starts way ahead of the first transaction that occurs at the stock exchange. Although investors may concern themselves about the IPO price, which is considered the first market appearance of the company, the truth is that the basis of any successful listing happens before it during the pre-IPO phase, with extensive financial analyses, full disclosures and independent valuation procedures.

Read more: https://eg.andersen.com/fair-ipo-pricing-egypt/

Every successful IPO starts way ahead of the first transaction that occurs at the stock exchange.

02/08/2026

We are pleased to share our English translation of Egypt’s Building Law No. 119 of 2008, together with its Executive Regulations issued under Ministerial Decree No. 144 of 2009.

This comprehensive resource provides English-speaking legal professionals, investors, developers, contractors, and construction-sector practitioners with accessible guidance on building permits, planning requirements, technical standards, inspections, violations, enforcement, and compliance in Egypt.

Read more: https://eg.andersen.com/translation-of-law-no-119-of-2008/