The Tax Authority issued new guidance on taxation of foreign stock options for employees who became Israeli residents. Two beneficial tracks are now available: taxation under Section 3(i) with potential income spreading over 6 years, or conversion to Section 102 for preferential capital gains treatment through a green track ruling.
Why do Israeli M&A deals favor share purchases over asset deals? While asset purchases offer liability protection and simpler integration, seller tax concerns drive the preference. But for cross-border deals with post-closing restructuring plans, asset purchases may actually be smarter. Learn when to challenge the conventional approach.
Don’t miss our latest insights on (1) the final opportunity for tax benefit in asset transfers to shareholders, (2) new ITA circulars on undistributed profits, and (3) Israel’s draft bill for Pillar Two implementation.
Israeli insolvency trustees can override contracts and jurisdiction clauses. File proof of debt promptly or lose all rights to recovery from your Israeli partner.
AIPPI’s Resolution extends emergency patent measures to climate tech while preserving innovation incentives through fair compensation, strict limits, and robust safeguards for patentees.
As courts and creators grapple with defining human vs. AI authorship, AIPPI’s 2025 Resolution offers a clear framework on AI & Copyright—addressing data use, liability, transparency, and AI-generated works to guide the next era of copyright law.
One of the recurring and often complex issues in Israeli liability insurance law concerns the extent of the insurer’s obligation to cover legal expenses and, more particularly, what qualifies as “reasonable legal costs” that an insurer must cover.
On 2 July 2025, a Memorandum of Law for Amendment of the Income Tax Ordinance (Residency of an Individual), 5785-2025 was published for public comment (“the Memorandum of Law”).
As the digital asset market continues to mature, U.S. regulators have begun taking meaningful steps to establish more consistent, uniform and supportive regulatory frameworks specifically tailored for the crypto industry.
