Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Egypt

Recent developments relating to MAP in Egypt prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• No developments were reported

Other developments relating to MAP

• No developments were reported

Latest Action 14 Peer Review report

• The stage 1 Simplified Peer Review report of Egypt is expected to be published early 2024.

Tax treaty network of Egypt

• 59 treaties, applicable to 59 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of Egypt's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
40	No information	No information

Source: OECD

Egypt's MAP programme

Organisation of competent authority function

• eight persons (all of whom work on other tasks as well)

• contact persons for MAP requests:

  • Ms. Ramy Mohamed Deputy Minister of Finance for Tax Policy and Reforms - Ministry of Finance Email: [e-mail] Office Number: [phone]

  • Ms. Afaf Ibrahim Head of International Tax Department - Egyptian Tax Authority Email: [e-mail] Mobile: [phone]

  • Ms. Reem Abuzeid Head of the Exchange of Information Department and International Agreement - Egyptian Tax Authority Email: [e-mail] Mobile: [phone].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	No MAP guidance published	-
MAP profile	5 April 2023	https://www.oecd.org/tax/dispute/egypt-dispute-resolution-profile.pdf

Overview of Egypt's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-egypt.pdf for details with respect to Egypt's MAP Statistics.

Cases closed in 2022

No MAP cases were closed by Egypt in 2022.

Figure 2. Evolution of Egypt's MAP caseload (2016-22)

Source: OECD

Table 3. Overview of Egypt’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	6	0	0	6
Other cases	1	0	0	1
Total	7	0	0	7

Source: OECD

Table 4. Egypt’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	0	N/A	0	N/A	0	N/A
Other cases	0	N/A	0	N/A	0	N/A
All cases	0	N/A	0	N/A	0	N/A

Source: OECD