Egypt's Ministry of Finance has issued a ministerial decision dated 17 December 2025 (reported as Minister of Finance Decision No. 534 of 2025) increasing the annual related-party transaction revenue threshold for transfer pricing (TP) documentation. Under the decision, the exemption threshold for revenues from related-party transactions is increased from EGP 15 million to EGP 30 million, meaning TP documentation would generally be required where a taxpayer's annual related-party transactions…