image
Welcome to Eastern & Co. Law Firm

We Anticipate, Litigate and Support

Eastern & Co. strives to find and deliver the fastest strategic business solutions.

our firm works closely with clients to develop a customized legal strategy that meets their Individual legal needs, our wide range of expertise provides support for our clients in all areas of their business and private life when it matters most.

the success of the Eastern & Co. is brought by the experience, dedication, and strong relationships of their members with the related judicial, administrative, and organizational authorities in Egypt.

40 years of experience

Services

Practice Areas

Corporate & Commercial
Corporate & Commercial

We provide our clients with services in all aspects of incorporation, licensing and post-incorporation legal needs.

Mergers & Acquisitions Advisory
Mergers & Acquisitions Advisory

We provide our clients with fast services backed by strong knowledge and business understanding

Litigation
Litigation

The litigation team of Eastern & Co handles diverse types of lawsuits ..

Employment
Employment

meet employment internal requirements and of the applicable laws and regulations.

TMT
TMT

Technology and innovation in entrepreneurship; Communications and e-commerce

Real Estate
Real Estate

Licensing residential, retail and tourism commercial projects and developments

image

Booking an Appointment

Free Consultation

Our Partners

Partner Logo
Bayer
Partner Logo
Sky Medical
Partner Logo
Tanwer
Partner Logo
In Factory
Partner Logo
Evolve Cosmetic Clinics
Partner Logo
Arma
Partner Logo
Top Scan Lab
Partner Logo
Happy Vision
Partner Logo
Be Steam
Partner Logo
NDC
Partner Logo
Abdaa
Partner Logo
Tadween
Partner Logo
Energya Elsewedy Helal
Partner Logo
Sunbulah Group
Partner Logo
SANY Group
Partner Logo
Rafal
Partner Logo
عيادات البساتين التخصصية
Partner Logo
Emirates Heights
Partner Logo
Concept
Partner Logo
Cepack
Partner Logo
Acino
Partner Logo
Ghannam & Co.
Partner Logo
Harvest British College
Partner Logo
Sigma Fit
Partner Logo
Transpedia
Partner Logo
Baraka Media Production‏
Partner Logo
Travel Sawa
Partner Logo
Sunmoon Electronics
Partner Logo
Icool Life
Partner Logo
El Sewedy
Partner Logo
Food & Fine Pastries. Manufacturing Co.
Partner Logo
Best Buy
Partner Logo
Tablia
Partner Logo
Unison
Partner Logo
Order ِAomer
Partner Logo
NDK
Partner Logo
El Samaloty
Partner Logo
Al-Maraj
Partner Logo
Unicap
Partner Logo
Astrazeneca
Our Blog

Recent Blog

03

September
2025
Investing in Egypt presents substantial growth opportunities

Investing in Egypt presents substantial growth opportunities

11

August
2025
5 Legal Steps You Should Take Before Starting Your Business in Egypt

5 Legal Steps You Should Take Before Starting Your Business in Egypt

20

May
2025
The KSA RHQ Program

The KSA RHQ Program

12

March
2025
Saudi Arabia's New Commercial Registration (CR) and Trade Names Systems

Saudi Arabia's New Commercial Registration (CR) and Trade Names Systems

05

January
2025
Key Amendments to the Saudi Labor Law

Key Amendments to the Saudi Labor Law

Our Articles

Recent Article

17

December
2025
Does Your Financial Structure Meet The UAE's Arm's Length Mandate?

The promulgation of the UAE Corporate Tax regime has introduced a paradigm shift in corporate governance, specifically regarding Transfer Pricing (TP) regulations. For Multinational Corporations (MNCs) and holding companies operating within the Emirates, the pricing of inter-company transactions is no longer merely an accounting decision—it is a matter of strict statutory compliance.

10

December
2025
Is Your Firm Operating on the Fine Line Between Emiratization Compliance and Fraud?

The United Arab Emirates has decisively transitioned from an era of incentivizing Emiratization to one of strict statutory enforcement. The Ministry of Human Resources and Emiratisation (MOHRE) is now leveraging advanced digital systems to actively detect and penalize instances of "Sham Emiratization." This demands a fundamental and urgent reassessment of compliance strategies by all multinational entities operating in the private sector. The Legal Interpretation of Compliance Requires Substantive Proof: Simply adding a national to the company's payroll ledger is insufficient. The law mandates that the employment relationship satisfies the following substantive criteria, adhering strictly to the "Substance over Form" doctrine: • Bona Fide Employment Relationship: There must be an actual, functional work relationship in place, evidenced by verifiable duties, regular attendance, and established managerial supervision. • Compensation Proportionality: The salary and benefits package must be demonstrably commensurate with the role, qualifications, and the genuine market value of the position. • Genuine Development Investment: The employer must provide objective proof of actual training, career development, and integration into the core operations of the company, consistent with the job description. Classification of a breach as "Sham Emiratization" leads to severe and escalating statutory penalties, often compounded by immediate administrative action. Consequences include: • Administrative Fines: Substantial financial penalties, commencing at AED 20,000 and subject to exponential increase for repeated or deliberate violations. • Corporate Sanctions: Immediate suspension of the company’s file with MOHRE, effectively halting all future visa, labor permit, and transactional capabilities. • Criminal Exposure: Referral of responsible management officials and legal representatives to the Public Prosecution in cases involving demonstrable forgery, deceit, or circumvention of regulatory provisions. Global corporations must prioritize qualitative compliance—focusing on genuine, value-added roles—rather than merely quantitative compliance that exposes the entity to significant legal and reputational risk. Is your firm's Emiratization strategy defensible under MOHRE's scrutiny? Avoid administrative and criminal sanctions by proactively reviewing your contracts and HR processes. ? To secure a confidential review of your employment contracts and Emiratization compliance posture, please contact our Labor Law Advisory team via mobile: 01000230606 or our website: https://easternnco.com/contact_us. #UAE #Emiratization #MOHRE #LaborLaw #HRCompliance #LegalRisk #ShamEmployment #MNCs

03

December
2025
Substance Over Form: The New Legal Imperative for Multinationals in Saudi Arabia

With the Government Tendering and Procurement regulations now fully operative, the Regional Headquarters (RHQ) program in the Kingdom of Saudi Arabia has evolved beyond a mere administrative formality or a nominal "postal address." It now necessitates a tangible shift of the strategic center of gravity for MENA operations to Riyadh. For Multinational Corporations (MNCs), the legal and fiscal implications of this transition are profound and require meticulous attention to the following statutory pillars: • Contracting Exclusivity: Pursuant to the new regulations, Saudi government agencies are statutorily precluded from entering into contracts with foreign entities that do not maintain a licensed RHQ in the Kingdom. Exceptions to this rule are strictly defined and narrowly interpreted, rendering the RHQ license a prerequisite for market access. • Fiscal Incentives & Tax Relief: The program offers a substantial fiscal advantage, granting a 30-year tax relief period. This includes a zero-percent rate on Corporate Income Tax (CIT) and Withholding Tax (WHT) specifically for "Qualifying Activities." This structure provides a significant competitive edge in long-term cash flow management and fiscal planning. • Economic Substance Requirements: Obtaining the license is contingent upon the "Substance over Form" doctrine. The RHQ must exercise actual strategic direction and management functions for the MENA region from within Riyadh. A shell entity or nominal presence is legally insufficient; the center of management and control must physically reside within the jurisdiction. ? Legal Perspective: Non-compliance entails risks far exceeding the disqualification from government tenders. Operating within the Kingdom without the appropriate legal structure or failing to meet substance requirements may trigger Permanent Establishment (PE) risks, leading to retrospective tax audits and penalties by the Zakat, Tax and Customs Authority (ZATCA). We invite you to consult with our legal experts to review your current standing and strategic alignment. ? Contact us via mobile: 01000230606 or our website: https://easternnco.com/contact_us to schedule a confidential consultation.

Subscribe Now

Invest In Egypt