DT6450 - Double Taxation Relief Manual: Guidance by country: Egypt: Agreements in force

Title: Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Arab Republic of Egypt for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains

Signed: 25 April 1977

Statutory Instrument number: SI 1980 No.1091

Entered into force: 23 August 1980

Has effect:

  • in Egypt from 1 January 1977
  • in the UK, in respect of income tax and capital gains tax, from 6 April 1977; in respect of corporation tax, from 1 April 1977

The text of the convention currently in force can be found at the following link: https://www.gov.uk/government/publications/egypt-tax-treaties