International taxation - Completing the revolution: taxation on income generated abroad by a foreign resident
A tax ruling has been published recently, which deals with the taxation of income from the exercise of options by a returning resident. "Spoiler" – the Tax Authority has determined that income from options that have vested outside of Israel when the individual was a foreign resident is taxable in Israel, and thus it has retracted its position in previous tax rulings. This tax ruling
International taxation - Report by the Security Authority's Committee in Connection with the Issuance of Crypto-Currencies and the Tax Implications
In March 2019, the final report by the Security Authority – The Committee for the Arrangement of the Issuance of Distributed Ledger Technology Based Crypto-currencies to the public. The final report was published after the publishing of a very detailed interim report, which was presented to the public in March 2018. The Committee's main role was to consider the application of the Securities Law to the issuance of crypto-currencies.
International taxation - The way to an exemption on the sale of traded securities in the hands of a foreign resident
A few weeks ago, the Tax Authority published a new form, the title of which is "Annual report for a foreign resident company that has an exempt capital gain from the sale of securities that are traded on a Stock Exchange in Israel". Amazingly, the form was removed one day later and as of the
International taxation - Corporate inversion - a new green path: The transfer of shares in an Israeli company to a foreign company that is resident in a treaty country
International taxation - The end of an anonymous disclosure process and the integration of tax arrangements for crypto investors