Tax Reform and its Effect on Tax Audits: The Example of Egypt

Journal
Abdellatif, M.M.
Egypt
Bulletin for International Taxation 2010 (Volume 64), No. 2
PriceUSD 45

The author considers the implications of tax reform for tax management and, in particular, tax audits, with reference to the position of Egypt. Specifically, he discusses the impact of the Income Tax Law of 2005 on tax audit practices in Egypt, which changed the philosophy and objectives of tax audits.