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.
In recent years there has been an increased use of investment agreements styled as SAFE (a Simple Agreement for Future Equity) as a means for raising capital in start-ups both quickly and efficiently.
After a steadfast struggle with the ministry of finance.
An agreed upon compromise is apparent following which amendment of the law for the taxation of “locked in profits” may be narrowed dramatically.
Within the ambit of the Annual Taxation and Business Conference that took place last week, in collaboration with the accounting firm Fahn Kanne Grant Thornton Israel, head of the firm’s Tax Department
The International Association for the Protection of Intellectual Property (AIPPI) has taken a significant step toward harmonizing the defense of parody in copyright law.
During the months of January-August 2024, a team led by the Director General of the Ministry of Finance convened in order to consider the issue of undistributed
