Egypt

Several significant changes have been made to Egyptian tax law, via presidential decrees, that will increase tax revenues and add clarity. The addition of domestic dividend taxation may cause some to reconsider their structures to avoid repeated tax leakage. Egyptian corporates with overseas subsidiaries will benefit from the long-overdue participation exemption regime...

GENERAL: A series of new laws have been issued, which are reflected herein; however, it should be noted that the practical application of some of the new concepts in the tax law will be clarified with the issuance of a set of executive regulations, which is expected sometime in the near future.

The population of Egypt has tripled in the last 50 years, from 31m in 1964 to around 90m in 2014. This demographic pressure is just one of the challenges faced by a fragmented health care system, which still adheres to a free access approach in some sectors, despite Egypt having one of the MENA region’s highest proportions of out-of-pocket (OOP) payment for private medical...

What role does the private sector play in the provision of health care in Egypt?

A third of a million students graduated from Egyptian universities in the summer of 2014, products of the largest education sector in the MENA region. Most of them began their higher education courses in the autumn of 2010, and during their four years at university they have seen Egypt undergo a tumultuous period. The education system now faces many challenges as it seeks to...