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
The Israeli legislature promulgated a new Angels Law at the end of July, with the goal of preserving Israel as an attractive hub for investments in high-tech companies by granting various tax incentives. (This temporary order...more
8/16/2023
/ Acquisitions ,
Angel Investors ,
Corporate Financing ,
Corporate Taxes ,
Foreign Financial Institutions (FFI) ,
Foreign Investment ,
Interest Income ,
Investors ,
Israel ,
Startups ,
Tax Credits ,
Tax Incentives ,
Technology Sector
The uptrend in the number of public shell acquisitions has prompted the Israel Tax Authority to be even more meticulous in its examination of such transactions. The Jerusalem District Court recently ruled that when a buyer...more
In May 2022, the Tel Aviv District Court issued an important ruling in the Medingo Ltd case on the tax aspects of business restructuring. This ruling joins a series of previous rulings, in the Gteko case and the Broadcom...more
6/27/2022
/ Acquisitions ,
Business Model ,
Corporate Restructuring ,
Corporate Taxes ,
Intellectual Property Protection ,
Intercompany Transactions ,
License Agreements ,
OECD ,
Related Parties ,
Research and Development ,
Share Purchase Agreements ,
Tax Authority