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Egypt Amends Transfer Pricing Rules

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:

  • The definition of related party transactions for which transfer pricing rules apply is amended to specifically include commercial or financial transactions between associated persons for the exchange of goods and services, allocation of cost contribution, royalties, interest, and other commercial or financial transactions;
  • The allowed transfer pricing methods are expanded to include the five standard OECD methods (previously, the OECD methods could be used, but the transactional profit methods could only be used if none of the traditional transaction methods were applicable);
  • Taxpayers are allowed to use any of OECD methods as appropriate for a transaction, provided that all supporting documentation is maintained and presented, and may apply another method if none of the standard five methods are applicable (previously the comparable uncontrolled price method was preferred); and
  • Taxpayers are allowed to enter into advance pricing agreement with the tax authority on the method applied for a transaction.

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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