Title page
Contents
Reader's guide 5
Abbreviations and acronyms 8
Executive summary 10
Summary of determinations, ratings and recommendations 15
Overview of Egypt 31
Part A: Availability of information 37
A.1. Legal and beneficial ownership and identity information 37
A.2. Accounting records 84
A.3. Banking information 98
Part B: Access to information 108
B.1. Competent authority's ability to obtain and provide information 108
B.2. Notification requirements, rights and safeguards 121
Part C: Exchange of information 125
C.1. Exchange of information mechanisms 125
C.2. Exchange of information mechanisms with all relevant partners 138
C.3. Confidentiality 140
C.4. Rights and safeguards of taxpayers and third parties 148
C.5. Requesting and providing information in an effective manner 151
Annex 1. List of in-text recommendations 164
Annex 2. List of Egypt's EOI mechanisms 166
Annex 3. Methodology for the review 169
Annex 4. Egypt's response to the review report 172