The Knesset Finance Committee approved a draft bill for second and third readings to ease the conditions for tax relief during corporate restructuring. The bill was first published in the initial draft bill within the tax...more
3/5/2025
/ Business Entities ,
Capital Gains ,
Corporate Restructuring ,
Corporate Taxes ,
Income Taxes ,
International Tax Authority ,
Mergers ,
Proposed Legislation ,
Shareholders ,
Tax Deferral ,
Tax Liability ,
Tax Planning
The Israel Tax Authority (ITA) recently published updated guidelines, regarding tax aspects applying to investments in companies through SAFEs. Such guidelines were published following the previous guidelines published by the...more
3/4/2025
/ Capital Gains ,
Corporate Taxes ,
Guidance Update ,
Investment ,
Israel ,
SAFE ,
Securities Regulation ,
Tax Authority ,
Tax Planning ,
Tax Reform ,
Venture Capital
A precise definition of business services was recently at the core of a dispute between the Israel Tax Authority and eBay Marketplace Israel Ltd., a subsidiary of the multinational eBay Group. The district court litigated...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 district court recently ruled that when determining a business’s correct reporting method to the Israel Tax Authority (ITA)—on an accrual or a cash basis—it is insufficient to examine the technical question of a...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