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When Does Retroactive Become Prospective Under Israeli Law
Transaction Not Eligible for Tax Break as Sale of Goodwill, Court Rules
Tax Avoidance by Real Estate Purchase Groups Scrutinized
News Analysis The Israeli Tax Court’s Purposive Construction vs The Letter of the Law
News Analysis Israeli Court Makes Puzzling Ruling in Dividend Tax Case
Income in Kind Begets Deduction in Kind, Supreme Court Says
Government Considering Tonnage Tax
Dividend Payment Prior to Share Sale Was Artificial, Court Holds
Determining When a Dividend Becomes Remuneration in Israel
Taxation of Commission Earned by Non-Profit Organization (“Public Institution”) (September 4th, 2009)
The
tax aspects of a brokerage commission granted to a
not-profit organization
Deduction of Non-Repaid Credit (January 26th, 2010)
Credit
accorded to customers who failed to repay, within the framework of the routine
activities of the taxpayer is deductible
Corporate Residence (November, 18, 2009)
Will
the company be deemed an Israeli resident in light of the "control and
management” test set out in the Ordinance
VAT on Services Supplied to Non Resident (November 16th, 2009)
Eligibility
for zero rate VAT
Renege of Income Tax Authority on a Compromise embodies in a Final Judgment (November 4th, 2009)
Can
the Assessing Officer renege from a compromise agreement after finding out that
the taxpayer was entitled to additional income, which was uncertain at the time
of the compromise agreement
Sale of Intellectual Property Rights (October 19th, 2009)
The
taxpayers are acting in concert as entrepreneurs in the internet domain. What
are the tax ramifications of realizing one of their project
Transfer Pricing Using Cost Plus (October 13th, 2009)
Justifications
for a x% mark up according to the cost plus transfer pricing method
Tax Aspects upon Realizing Accumulated Earnings (September 14th, 2009)
Distribution
of earnings according to the provisions of the Temporary Measure set out in
Section 125B of the Ordinance
Resale of Treasury Stock - Tax Aspects (August 21st, 2009)
The
tax treatment of the resale of treasury stock should be identical to the issue
of new stock and no capital gain should be recognized
Set Off of Losses Resulting From Depreciation of Land Value Located Outside Israel against Israeli Sourced Income (June 17th, 2009)
Classification
of a loss from the depreciation of real estate located in Eastern Europe as
business loss for tax purposes and suggesting a structure for off-setting the
loss against Israeli sourced income
Individual’s Fiscal Residence (June 11th, 2009)
Determination
of Israeli tax residence in light of the center of vital interests test set out
in Section 1 of the Ordinance
Taxation of Damages Received Under a Compromise (March 26th, 2009)
:
Classification of the damages as ordinary income or a capital gain
Individual’s Residence (June 24th, 2008)
Determination
of Israeli tax residence in light of the center of vital interests test set out
in Section 1 of the Ordinance
Israeli Tax Liability of a Foreign Company on Foreign Sourced Income (June 3rd, 2008)
Does a
company resident in a treaty country liable to Israeli taxes on special
vocation income?
Individual’s Residence (March 1st, 2008)
Determination of Israeli tax residence in light of
the center of vital interests test set out in Section 1 of the Ordinance
Holding an Apartment in Trust to Collateralize a Loan (December 28th, 2005)
The
applicability of the exemption set out in section 69 of the Land Taxation Law,
1963 to an oral trust arrangement which was reduced into writing later on, in
lack of a proper notice to the tax authorities
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