News & Insightse

S. Horowitz’s tax update covers four key developments: spreading of income from capital compensation, a landmark ruling in the NSO acquisition case on artificial transactions and penalty limits, real-time tax relief for new immigrants and returning residents, and clarification on the timing of “sale” in net real estate transactions.

Delaware court rejects Vertex’s formulation patent claim against Lupin: an exact number couldn’t be stretched after the fact.

Tel Aviv court: passengers must prove EU261 as foreign law via expert evidence – a strong procedural defense for airlines.

Shein’s loss to Temu reminds brand owners to verify copyright ownership before removing competitors’ content from marketplaces, and when platforms may be liable for third-party content.

Israel’s new Legislative Memorandum sets out a licensing regime for stablecoin issuers – what it means for the market.

Israel Tax Authority guidance on secondary sale transactions and a new position paper on income spreading for employee options.

Munich court rules Suno’s AI music infringed copyright, a critical signal for all generative AI content use.

Israel takes a significant step toward regulating the digital assets sector with a draft bill introducing a comprehensive framework for the licensing, issuance, and reserve backing of stablecoins.

S. Horowitz’s July 2026 Tax Newsflash covers assessment amendment duties, the Buyer’s Price Supreme Court appeal, and the Aliyah tax circular.

A new agreement for the promotion and protection of investments between Israel and India grants broad protections to investors of both States.