(1) Siham Muhammad Muhammad Basal, Stages of Development of the Egyptian Economy from the French Expedition to the Late Twentieth Century, Journal of the Faculty of Arts, No. 12, Port Said University, 2018, p. 48.

(2) Reda Al-Badawi, the reciprocal relationship between the Egyptian trade balance and the exchange rate during the period (1971-2020): an autoregressive model with distributed lag periods (ARDL), Journal of Development and Economic Policies, Volume 25, Issue 1, 2023 Cairo, p. 92.

(3) Reda Al-Badawi, previous source, p. 93.

(4) Mohamed Fouad Mohamed Imam and others, the relationship between Egyptian exports and economic growth: an econometric study 1991-2011, Scientific Journal of Economics and Trade, No. 4, Faculty of Commerce, Ain Shams University, 2021, p. 52.

(5) Ali Suleiman and Muhammad Rashid, Economic Relations between Egypt and the Outside World until 2020, Al Nahda Magazine, Faculty of Economics and Political Science, Cairo University, Volume 6, Issue 21, 2005, p. 152.

(6) Same source, p. 156.

(7) Rania Alaa El-Din Ahmed Khader and others, Egyptian Economic Development, Scientific Journal of Economics and Trade, No. 3, Cairo, 2020, p. 19.

(8) Zainab Fouad Abdel Latif Ibrahim, Achieving economic development in Egypt with a more equitable distribution of national income: a comparative econometric study, doctoral thesis (unpublished), Faculty of Commerce, Ain Shams University, 2019, p. 75.

(9) Jalal Amin, The Story of the Egyptian Economy from the Era of Muhammad Ali to the Era of Mubarak, 1st edition, Dar Al-Shorouk, Cairo, 2012, pp. 104-105.

(10) Fath of Allah, oulalou: après Barelone the Maghreb is necessary, the harmattan, paris: 1999, p. 16; Mustafa Mangoush, The Mediterranean Basin after the End of the Cold War, Dar Al-Fajr for Publishing and Distribution, Egypt, 2001, p. 143.

(11) Salah Al-Khair, Industrial Development in Cities (Reasons for the Failing Egyptian Experience 1981-2011), Arab Press Agency, Cairo, 2018, p. 87.

(12) License to establish a company, files of the Egyptian Prime Minister, Decision of the Deputy Prime Minister and Minister of Planning, Finance and Economy, Resolution No. (201), 1981.

(13) Same source.

(14) This is what is stipulated in Article Four, same source.

(15) Joint Cooperation Agreement, Files of the Presidency of the Egyptian Council of Ministers, Decision of the President of the Arab Republic of Egypt, Approval No. 220, 1983.

(16) Ahmed Jaber Badran, Agricultural Economics, 1st edition, Center for Jurisprudential and Economic Studies, Cairo, 2015, p. 109.

(17) Establishing a joint-stock company, files of the Egyptian Prime Minister’s Office, Cabinet Resolution, Resolution No. 223, 1981.

(18) This is what was stipulated in Article Two of Resolution 223, the previous source.

(19)Youssef SABER HANNA,La politique etrangere egyptienne a legard des ETATS-Unis le role de l EconomiePolitique d ans la definition des enjeux reciproques (1981-2013) ,THESE PRESENTEE POUR OBTENIR LE GRADE DE DOCTEUR EN SCIENCE POLITIQUE, DEL UNIVERSITE BORDEAUX, 2020,P.214.

(20) Authorization to establish a joint Egyptian-French commercial division, files of the Presidency of the Egyptian Council of Ministers, Decision of the President of the Arab Republic of Egypt, Resolution No. 38, 1983, Appendix No. (1).

(21) The French-Egyptian Business Council was established in 2006, at the initiative of the French and Egyptian presidents, with the aim of strengthening economic relations between the two countries, especially in the field of trade and investment. For details, see the website http://www.egypt-france-business.org. Visiting time is 3/2/2024.

(22) Ben Qaloush Nawal, Development in the Southern Mediterranean: Realities and Horizons, Master’s Thesis (unpublished), Faculty of Law and Political Sciences, Abu Bakr Belkaid University, Tlemcen, 2012.

(23) Files of the Presidency of the Egyptian Council of Ministers, Decision of the Prime Minister, Resolution No. 684, 1982.

(24) Establishment of the Misr France Clothing Company (joint stock company), files of the Egyptian Cabinet of Ministers, Ministerial Resolution (Ministry of Economy and Foreign Trade), Resolution No. 538, 5/13/1984.

(25) Cooperation Protocol, Files of the Presidency of the Egyptian Council of Ministers, Decision of the President of the Arab Republic of Egypt, Resolution No. 288, 1985.

(26) Cooperation Protocol, Files of the Presidency of the Egyptian Council of Ministers, Decision of the President of the Arab Republic of Egypt, Resolution No. 288, same source.

(27) Files of the Presidency of the Egyptian Council of Ministers, Ministry of Foreign Affairs Resolution No. 61, 1985.

(28) Establishment of the French Egyptian Industrial Company, files of the Presidency of the Egyptian Council of Ministers, Resolution of the Ministry of Economy and Foreign Trade, Resolution No. 61, 1985, Appendix No. (2).

(29) Same source.

(30) Egyptian-French Cooperative Agreement, files of the Presidency of the Egyptian Council of Ministers, Decision of the President of the Arab Republic of Egypt, Resolution No. 147, 1986.

(31) Egyptian-French cooperative agreement, previous source.

(32) Privatization: means transferring assets and services from the public sector, which enjoys tax and political support, to private initiatives and competitive markets operating in the private sector. For details, see: Steve Hankey, Transferring Public Ownership to the Private Sector, translated by: Muhammad Mustafa Ghoneim, Dar Al-Shorouk, Cairo, 1990, p. 9.

(33) Mamdouh El-Wali, The Egyptian Cement Market between Privatization and Foreign Control, The Fourth Annual Scientific Forum for the Cement Sector: An Orientalist View of the Economics of the Cement Industry in Light of the Governing Issues, Sadat Academy for Administrative Sciences, Cairo, 2006, 63.

(34)Mamdouh Al-Wali, previous source, p. 66.

(35) Same source, p. 76.

(36) Double Taxation Avoidance Agreement, files of the Presidency of the Egyptian Council of Ministers, Decision of the President of the Arab Republic of Egypt, Resolution No. 55, 1982.

(37) This is what Article Three of the Treaty stipulates, same source.

(38) French-Egyptian Tax Exemption Agreement, files of the Presidency of the Egyptian Council of Ministers, Decision of the President of the Arab Republic of Egypt, Resolution No. 579, 1990.

(39) French-Egyptian tax exemption agreement, previous source.

(40) Ministerial Decision, Files of the Presidency of the Egyptian Council of Ministers, Resolution of the Ministry of Foreign Affairs, No. 101, 1991.

(41) Agreement Appendix, Files of the Presidency of the Egyptian Council of Ministers, Decision of the President of the Arab Republic of Egypt, Approval No. 293, 2003. See Appendix No. (3)

(42) Agreement Appendix, Files of the Presidency of the Egyptian Council of Ministers, Decision of the President of the Arab Republic of Egypt, Approval No. 293, 2003.

(43) Ministerial Decision, Files of the Presidency of the Egyptian Council of Ministers, Decision of the Egyptian Minister of Foreign Affairs, Resolution No. 57, 2004. See Appendix No. (4).

(44) Sayed Atito Muhammad Ali, The French Tax System, Finance and Trade Magazine, Trade Club, Volume 23, Issue 292, 2004, pp. 33-34.

(45) Khairy Othman Fariz Farag Abdel-Al, Tax Policy and Its Impact on Export, Helwan Rights Journal for Legal and Economic Studies, Issue 45, Cairo, 2021, p. 533.

(46) Ramadan Siddiq Muhammad, Al-Wajeez in Public Finance, p. 290.

(47) Ismail Farouk Kamel, The financial effects of implementing the unified tax in Egypt - a comparative study with Islamic jurisprudence, his doctoral thesis (unpublished), Faculty of Law, Ain Shams University, 2009, p. 95.

(48) Khairy Othman Fariz Faraj Abdel-Al, previous source, p. 546.