Israeli court addresses "management and control" issue

May 2012


The Israeli District Court in Tel-Aviv recently ruled that a company established under the laws of a foreign jurisdiction is considered an Israeli tax resident by virtue of its management and control ("M&C"). As the Israeli courts rarely have addressed the M&C issue, this decision constitutes important guidance with respect to the M&C concept for Israeli tax purposes.

Contact us

Tim Anson
ITS Co-leader
Tel: +1 (202) 414 1664

Rob DeGaudenzi
ITS Partner - NY Metro Market
Tel: +1 (646) 471 0645

Follow us