المشكلات المحاسبية و الضريبية التي أثارها خضوع أرباح و توزيعات صناديق الاستثمار للضريبة على الدخل : دراسة الحالة المصرية

الملخص EN

The study aimed to reveal the practical problems of the profit and distribution of investment funds to income tax in Egypt, Standing on its actual size in the Egyptian tax community in an attempt to propose solutions to address these problems, The study concluded that there is a significant relationship between the size of the applied problems resulting from the profit and distribution of investment funds to the income tax in Egypt and the need to re-adjust the tax treatment to ensure simplification and accountability.

There is a distinction in the tax treatment under Law 53 of 2014, subject to certain savings vessels exclusively, which resulted in distortions in the investment climate and the exit of some investment funds from the equation, especially those that affect tax negatively, There is also ambiguity in the text of Article 50 (10.7) of Law 53 of 2014, which raised many questions about submission and exemption.

The results of the study help taxpayers and tax policy makers to reconsider whether the profits and dividends of investment funds are taxed.