Casenote : no treaty shopping in Israel

Journal
Harris, L.
Israel
Asia-Pacific Tax Bulletin 2008 (Volume 14), No. 2
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article looks at a District Court decision (Yanko-Weiss Holdings (1996) Ltd. v. Assessing Officer of Holon (Income Tax Appeal 1090/06) issued 30 December 2007) on the legality of treaty shopping and possible conflicts in the domestic legislation.