Egypt: Overview of changes to permanent establishment provisions
Recent updates and implications of the permanent establishment provisions in Egypt
The permanent establishment (PE) provisions in Egypt were first introduced under Law 91 of 2005, based on the Organisation for Economic Cooperation and Development (OECD) model tax convention. Despite multiple amendments to the Egyptian income tax law, PE provisions remained unchanged until Law 30 came into effect on June 16, 2023.
Read a September 2024 report prepared by the KPMG member firm in Egypt that provides an overview of the recent updates and implications of the PE provisions in Egypt.