Dispute resolution

Israel Dispute Resolution Country Profile




last updated 9 May 2011


Competent Authority 

Israel Tax Authority

International Tax Division

Postal Address:

P.O. Box 7008

Tel Aviv

61070 Israel


Office Address:

125 Menachem Begin Rd.

tel. 972-3-7633449

fax 972-3-7633452


Director of International Tax Division:
Ms. Vered Olpiner
e-mail: veredol@mh.shaam.gov.il


Dispute resolution MAP:
Ms. Nava Naimer, Senior Advisor
e-mail: navana@mh.shaam.gov.il


Treaty application:

Mr. Sharon Aharoni, Tax Treaties Director
e-mail: sharonah@mh.shaam.gov.il


Israel Tax Authority

International Tax Division 

Scope of MAP & MAP APA

Relief of Doubel Taxation, Dispute Resolution, TP Issues and Interpretation or Application of DTC Articles as prescribed by DTC 

Domestic guidelines & administrative arrangements 

Income Tax Administrative Circular no. 23/2001 

Time for filing 

In accordance with DTC. 

Form of request 

Written application, no specific form. 

Documentation requirement 

Required information and documentation listed in Circular. 

User fees 


Tax Collection / penalty / interest 

No specific provisions: suspension of collection is considered, security may be required. 

Other dispute resolution mechanisms 


Government Website 



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