Referring to the given context, this technical term "الأشخاص المرتبطة" apperas directly related to Income Tax and specifically Egyptian Transfer Pricing -Guidelines (2018) (the Arabic version is available on link No.2 and English version is available on link No.2).

The term “associated persons” is used at section of the file “1.3 Factors influencing controlled transactions”.


However, the term “associated enterprise” is used, for 121 incident, along the rest of the document to detonate “الأشخاص المرتبطة”.

On the below link, on point 2b, we find a definition of term “associated enterprise” that refer to the meaning of “الأشخاص المرتبطة”.

https://www.bcasonline.org/files/res_material/resfiles/06021...

Also on page 10 of this file

AssociatedEnterprises_IntTran-SharadJain-07.022015SHARADJAIN.pdf

https://www.incometaxindia.gov.in/Acts/Income-tax Act, 1961/...
The term is used in the links No.3, 4 and 5

1- http://www.mof.gov.eg/MOFGallerySource/Arabic/PDF/Egyptian-T...
2- http://www.mof.gov.eg/MOFGallerySource/English/PDF/Egyptian-...
3- http://www.oecd.org/ctp/transfer-pricing/mexico-tp-profile-2...
4- http://www.oecd.org/tax/transfer-pricing/Spain_TPcountryprof...
5- http://www.oecd.org/general/searchresults/?q=associated ente... (25000 hits)

Finally, kindly check the definition of “associated enterprise” in the IBFD International Tax Glossary (Google books provides a preview) as

Associated enterprises

“Generally used in the context of tax treaty transfer pricing provisions to refer to business enterprises under common management, control or ownership. Typical treaty provisions regard enterprises as associated when one enterprise participates directly or indirectly in the management, control or capital of the other enterprise or where the same persons participate directly or indirectly in the management, control or capital of both enterprises. Under these provisions a contracting state is permitted to adjust profits to reflect an arm's length result.”
1- This definition meets the definition of “الأشخاص المرتبطة” in the Arabic law of taxes and income tax.
2- We can exclude the option "connected persons" as glossary provides a differentiation of meaning between "associated enterprise" and "connected person".

The term "associated enterprise" appears here for 12.900 hits adjacent to the term “Comparable uncontrolled Price". It appears for 36.000 in adjacent to income tax.

https://www.google.com/search?client=opera&hs=Iyj&ei=XpyBXLX...


https://www.google.com/search?client=opera&ei=LKuBXO_3HYvyao...


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Note added at 7 hrs (2019-03-07 23:52:47 GMT)
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** The term "Associated person" is also used. The preference of "associated enterprise" rests on the provided context and its existent translation.