Dispute resolution

Israel Dispute Resolution Country Profile

Send

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
Organization	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	None.
Tax Collection / penalty / interest	No specific provisions: suspension of collection is considered, security may be required.
Other dispute resolution mechanisms	N/A
Government Website	http://ozar.mof.gov.il/taxes/mainpage.htm