No developments were reported
Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023
OECD/G20 Base Erosion and Profit Shifting Project
Egypt
Recent developments relating to MAP in Egypt prior to 15 August 2023
Developments relating to MAP in the tax treaty network
Other developments relating to MAP
No developments were reported
Latest Action 14 Peer Review report
The stage 1 Simplified Peer Review report of Egypt is expected to be published early 2024.
Tax treaty network of Egypt
59 treaties, applicable to 59 jurisdictions (covering all treaties signed, although not necessarily in force)
status of MLI: in force.
Table 1. State of play of Egypt's tax treaty network
Source: OECD
Egypt's MAP programme
Organisation of competent authority function
eight persons (all of whom work on other tasks as well)
contact persons for MAP requests:
Ms. Ramy Mohamed Deputy Minister of Finance for Tax Policy and Reforms - Ministry of Finance Email: r.mohamed@mof.gov.eg Office Number: +201 004885674
Ms. Afaf Ibrahim Head of International Tax Department - Egyptian Tax Authority Email: afaf.ebrahim@eta.gov.eg Mobile: +201223435133
Ms. Reem Abuzeid Head of the Exchange of Information Department and International Agreement - Egyptian Tax Authority Email: reem.abuzied@eta.gov.eg Mobile: +201277990064.
Figure 1. Competent Authority Organisational Structure
Source: OECD
Table 2. Guidance on the MAP process
Overview of Egypt's MAP Statistics for 2022
Please refer to https://www.oecd.org/tax/dispute/map-statistics-egypt.pdf for details with respect to Egypt's MAP Statistics.
Cases closed in 2022
No MAP cases were closed by Egypt in 2022.
Figure 2. Evolution of Egypt's MAP caseload (2016-22)
Source: OECD
Table 3. Overview of Egypt’s MAP caseload for 2022
Source: OECD
Table 4. Egypt’s average time to resolve MAP cases in 2022
Source: OECD