This document establishes the legal framework for the avoidance of double taxation and the prevention of fiscal evasion regarding taxes on income between the United Kingdom and Egypt. The order is issued by the British government to formalize a bilateral treaty, providing specific administrative protocols for tax authorities in both nations to ensure that income is not taxed twice by both jurisdictions. It serves as a binding legal instrument that defines the scope of taxable assets and the mechanisms for tax credits or exemptions.

Legal professionals and tax practitioners utilize this text as a primary source for interpreting the specific bilateral obligations between the United Kingdom and Egypt. Experts note that the document is highly technical and requires careful cross-referencing with subsequent amendments or modern treaty updates.