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Tax and legal alerts as they are issued, English translations of new Egyptian decrees, and longer guides — written and signed by the partners who do the work.
permanent establishment

What turns a foreign company's representative office into a permanent establishment in Egypt, and what keeps it out? The PE test, tax registration and tax on staff salaries.

When is foreign work in Egypt a permanent establishment? A fixed place, a site or services over 90 days, or a dependent agent. Profits are deemed distributed within 60 days at 10%.

Should a foreign investor open a branch or a representative office in Egypt? A branch trades and is taxed on profits; an office may only study the market.