Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Israel

Recent developments relating to MAP in Israel prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• New DTT signed with United Arab Emirates on 31.05.2021, entered into force on 01.01.2022.

Other developments relating to MAP

• MAP profile updated in 2023.

Latest Action 14 Peer Review report

15 April 2021 - https://doi.org/10.1787/d6d1fd4e-en

Tax treaty network of Israel

• 60 treaties, applicable to 60 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of Israel's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
51	4	5

Source: OECD

Israel's MAP programme

Organisation of competent authority function

• four persons:

  • one head of unit

  • three persons working on MAP cases (all of which work on other tasks as well).

• contact persons for MAP requests:

  • Israel Tax Authority, International Tax Division

  • Postal Address: P.O. Box 7008, Tel Aviv, 61070 Israel

  • Office Address: 125 Menachem Begin Rd.

  • Tel. [phone] / email: [e-mail]

  • Director of International Tax Division: Mr. Michael Asulin / email: [e-mail]

  • Dispute resolution MAP: Ms. Nava Naimer, Senior Advisor / email: [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Income Tax Administrative Circular no. 01/2023, 16/08/ 2023	https://www.gov.il/he/Departments/policies/professional-directives-01-2023 (Section 5 to be referred to for form and content of a MAP request, including information requirements)
MAP profile	14 February 2023	https://www.oecd.org/tax/dispute/israel-dispute-resolution-profile.pdf

Overview of Israel's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-israel.pdf for details with respect to Israel's MAP Statistics.

Figure 2. Cases closed in 2022

Source: OECD

Figure 3. Evolution of Israel's MAP caseload (2016-22)

Source: OECD

Table 3. Overview of Israel’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	7	29	6	30
Other cases	11	6	6	11
Total	18	35	12	41

Source: OECD

Table 4. Israel’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	0	N/A	6	17.06	6	17.06
Other cases	0	N/A	6	20.88	6	20.88
All cases	0	N/A	12	18.97	12	18.97

Source: OECD