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Draft Bill: Increasing Transparency in Israeli Tax Law

A draft bill to amend the Income Tax Ordinance was published in early March 2024. The objective of the draft bill is to increase transparency in the Israeli tax system. That is in order to combat unreported capital and to...more

Imputed Value on Usage of Company Car as Income during Swords of Iron War

At the beginning of November 2023, the Israel Tax Authority published special instructions granting concessions to employees issued a company car who were subsequently called up for emergency reserve duty under an Order 8 or...more

Ruling: Pre-Sale Dividend Distribution to Reduce Tax Liability

A district court ruling handed down this past September addresses the legitimacy of distributing dividends prior to a sale of shares in order to reduce the tax liability deriving from the transaction. The court found that, in...more

Intellectual Property Value for Israeli Tax Purposes during a Sale between Related Parties

Does the sale price of intellectual property between related parties reflect its market value? The Tel Aviv District Court deliberated this question in October 2022. The ruling it handed down, which concurs with a series of...more

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