The Egyptian Income Tax Law promulgated by Law No. 91 of 2005 regulates the tax treatment of capital gains arising from the disposal of quotas held in companies and securities, by establishing the scope of taxation and the rules governing the calculation of capital gains and the tax that shall be payable on such gains....
Continue reading
Most States seek to ensure that their procedural legislation is consistent with human rights. Procedural legislation, through the Criminal Procedure Law, plays a role in enshrining human rights by focusing on what we consider to be the two most important points, namely, by addressing in some detail both procedural legality, its role and importance in the Criminal Procedure Law, and its direct impact on human rights....
Continue reading
The legal guarantees for the protection of minority shareholders' rights constitute is one of the most significant subjects that has received considerable attention in modern legislations, particularly in light of the increasing establishment of companies and the growing reliance on corporate entities as the primary vehicle for carrying out economic activities....
Continue reading
Financial crime poses a significant threat to businesses by exposing them to legal, financial, and reputational risks. As commercial transactions become increasingly complex and interconnected, companies operating in Egypt are expected to implement effective measures to prevent their operations from being exploited for money laundering or terrorist financing activities....
Continue reading
Corporate mergers represent one of the most significant legal mechanisms that economic entities utilize to achieve expansion and strengthen their competitive position in the market....
Continue reading
To date, under the legislation currently in force in Egypt, there is no general provision stating that all Artificial Intelligence outputs constitute independent judicial evidence. Nevertheless, the court may rely on Artificial Intelligence outputs or analyses as a presumption or as part of digital evidence, provided that it is possible to verify their source, integrity, and the possibility of discussing them before the court....
Continue reading
[vc_row triangle_shape="no"][vc_column][vc_column_text]Micro, Small, and Medium Enterprises (MSMEs) constitute the backbone of the Egyptian economy. They account for a substantial share of private sector activity, generate employment opportunities, encourage entrepreneurship, and contribute significantly to sustainable economic growth. Recognizing their economic importance, the Egyptian legislator introduced a dedicated legal framework through Law No. 152 of 2020 on the Development of Medium, Small and Micro Enterprises, replacing the previous fragmented regulatory regime with a comprehensive framework designed to support business development and encourage the formalization of small businesses.For entrepreneurs and investors, understanding the legal framework governing MSMEs is essential, not only to ensure...
Continue reading
Amid the significant legislative reforms shaping Egypt’s investment climate, offering investors incentives and privileges alone is no longer sufficient. Equally essential is the establishment of effective legal safeguards capable of protecting investments against administrative decisions that may undermine their stability or continuity...
Continue reading
A judicial liability action is a legal claim seeking compensation for damages resulting from a judge’s conduct or judicial rulings, provided that such conduct or rulings are tainted by a serious defect that legally justifies bringing such an action....
Continue reading
The sector of tourist restaurants and establishments represents one of the investment sectors experiencing continuous expansion in Egypt, particularly in light of increasing tourism activity and the growth of commercial and entertainment projects....
Continue reading
