HC Deb 10 December 1931 vol 260 c2079W
Mr. WARDLAW-MILNE

asked the Secretary of State for Foreign Affairs whether British residents in Egypt are subject to full taxation or whether, as foreigners, they are free of any taxes normally levied in that country?

Mr. EDEN

Under the regime known as the Capitulations, direct Egyptian taxation cannot be made applicable to British subjects, or to the nationals of any other capitulatory Power, without the specific consent of that Power. In the case of minor taxes, generally levied in direct return for services rendered, this right of assent or vote has been delegated by the Powers to the General Assembly of the Egyptian Mixed Courts. Egypt has at present few major direct taxes, and British subjects pay their share of such taxes.