Middle East: Tax

Moving money out of Egypt is legally possible in many situations. The difficulty usually lies elsewhere: proving to the bank where the money came from, why it may leave Egypt, and whether the relevant tax and regulatory obligations have been dealt with.

A UAE Family Foundation is not automatically exempt from Corporate Tax. However, it may elect to be treated as tax transparent under Article 17 if it satisfies the Federal Tax Authority’s conditions. The latest guidance clarifies how this applies to trusts, holding structures, asset transfers and family offices.

Investors approaching the UAE market tend to encounter a free zone in UAE early because of streamlined registration, full foreign ownership, complete foreign ownership rights, full repatriation of profits and capital, and tax advantages such as no personal income tax and, in many cases, 0% corporate tax for qualifying businesses. Over time, UAE free zones have become embedded in how businesses and investment structures are built across the region, attracting both foreign investors and international businesses.

Farah Al Qubtan is a legal professional with expertise in corporate and commercial advisory, commercial disputes, and company formation. She holds an LLB from the University of Reading and completed her Legal Practice Course at the University of Law in London.

Dubai, yatırımcılar ve girişimciler için Orta Doğu'nun en cazip iş merkezlerinden biridir. Şirketinizi Dubai'de kurarak modern finans altyapısına erişebilir...

On 12 May 2025, the Saudi Council of Ministers issued Resolution No. 758, approving amendments to the White Land Tax Law issued by Royal Decree number (M/4) dated 12/02/1437H...

Discover how businesses and individuals can benefit from UAE's tax-free income opportunities through qualifying free zone status, exempted entity classifications, and specific income streams that remain outside the scope of corporate taxation. Learn the precise conditions and requirements that determine eligibility for 0% tax treatment in the Emirates.

تُعد الضرائب على الشركات في مصر عنصرًا أساسيًا في التخطيط المالي والامتثال التنظيمي للمؤسسات المحلية والدولية.

Corporate tax in Egypt is an essential element in the financial planning and regulatory compliance of local and international institutions.

تُعد الاتفاقية النموذجية لمنظمة التعاون الاقتصادي والتنمية (OECD Model Tax Convention on Income and on Capital) المرجع الأساسي الذي تستند إليه غالبية اتفاقيات تجنب الازدواج الضريبي المبرمة بين الدول، كما تمثل ال.

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.

With the expansion of international business activities and investments, determining tax residency has become an important matter for individuals and companies that have transactions or sources of income in more than one country.