Tax Evasion Crime
This paper discusses the nature of the taxable revenues and how the Egyptian legislation differs between natural and legal persons in the application of that tax. It also discusses the efforts of the Egyptian government to eliminate the international double taxation. As well as the extent to which the Egyptian law is committed to principle of the Territorial Application of Taxes.
Along with tax evasion crime and its constituting elements and the authority of the minister concerned in the reconciliation with the criminal proceedings against taxpayers. It also reveals the authority of the Public Prosecution to investigate taxpayers and to initiate criminal proceedings against them.
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