TECHNICAL EXPLANATION OF THE CONVENTION BETWEEN
THE GOVERNMENT OF THE UNITED STATES OF AMERICA 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
SIGNED AT CAIRO ON AUGUST 24, 1980
GENERAL EFFECTIVE DATE UNDER ARTICLE 31: 1 JANUARY 1982
INTRODUCTION
This is a technical explanation of the Convention between the United States and Egypt,
signed on August 24, 1980 ("the Convention"). This explanation is an official guide to the
Convention. It reflects policies behind particular Convention provisions, as well as
understandings reached with respect to the interpretation and application of the Convention.
TABLE OF ARTICLES
Article 1---------------------------------Taxes Covered
Article 2---------------------------------General Definitions
Article 3---------------------------------Fiscal Residence
Article 4---------------------------------Source of Income
Article 5---------------------------------Permanent Establishment
Article 6---------------------------------General Rules of Taxation
Article 7---------------------------------Income from Real Property
Article 8---------------------------------Business Profits
Article 9---------------------------------Shipping and Air Transport
Article 10--------------------------------Related Persons
Article 11--------------------------------Dividends
Article 12--------------------------------Interest
Article 13--------------------------------Royalties
Article 14--------------------------------Capital Gains
Article 15--------------------------------Independent Personal Services
Article 16--------------------------------Dependent Personal Services
Article 17--------------------------------Public Entertainers
Article 18--------------------------------Amounts Received for Furnishing
Personal Services of Others
Article 19--------------------------------Private Pensions and Annuities
Article 20--------------------------------Social Security Payments
Article 21-----------------------------