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Israel - Migration of Intellectual Property from Israeli Technology Companies

Country:
Israel
Author:
S. Hubscher; J. (Jacky) Houlie
Issue:
International Transfer Pricing Journal, 2019 (Volume 26), No 3
Published:
11 April 2019
In this article, the authors highlight the strength of the Israeli technology market and the upswing of foreign investment in Israel in various forms (e.g. acquisitions or the establishment of subsidiaries). They review the Israeli tax incentives for maintaining intellectual property (IP) within Israel, as well as both the OECD and Israeli principles of business restructuring, addressing the various resulting models, such as outright sale and licensing structures.
 
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