Morocco-Tax law

Law NO. 1.06.232 of 2006

The law provides general rules regarding taxes on income and profits according to business type and by sector, and some exemptions, it also has an important provision concerning auto-entrepreneurs.

Lebanon-Tax law

Law NO.144 of 1959

The law has provisions on taxable businesses and professions, provisions on tax on income and profits, also it includes a provision on sanctions on tax evasion and exemptions.

Egypt-Tax law

Law NO.91 of 2005

The law provides general rules regarding taxes on income and profits according to business type and by sector, moreover, it provides a set of exemptions for example on salaries and end of service benefits, as well as sanctions on tax evasion.

Jordan-Tax law

Law NO. 38 of 2018

The law provides general rules regarding taxes on income and profits according to business type and by sector, moreover, it provides a set of exemptions, as well as sanctions on tax evasion.

Yemen-Investment law

Law NO. 22 of  1991

It determines the share of investors by nationality (Yemeni- and non-Yemeni), it also distinguishes between Arab and non-Arab investors, the law also offers many benefits as such customs duties exemption ( according to article NO.3), it also promote local production and local exports. the law is amended twice, first time by the law NO.14 of 1995, while the second time, by the law NO.29 of 1997.