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Israël


  • 9-juin-2022

    Français

    Fiches pays en matière de prix de transfert

    Les fiches par pays sur les législations et pratiques en matière de prix de transfert de pays membres de l'OCDE et non membres.

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  • 16-July-2021

    English

    Reforming the taxation of housing in Israel

    This paper examines the taxation of housing in Israel, and proposes a set of reforms to improve the efficiency and fairness of the current system. Israel’s housing tax system faces similar problems to those of many other OECD countries. In particular, a bias arises in favour of owner-occupied property relative to rented property due to the non-taxation of imputed rents and most capital gains. That said, unlike many OECD countries, Israel taxes some owner-occupied capital gains (above a generous threshold) and generally does not allow mortgage interest relief for owner-occupied properties, reducing the extent of the distortion more than in many countries. As with most OECD countries, Israel levies highly distortionary transaction taxes, although a zero-rate band significantly limits the number of owner-occupied house purchases subject to the tax. Additionally, Israel’s recurrent property tax (the Arnona) faces a number of design problems, while the tax rules for rental income are complex and subject to significant tax evasion. To address these concerns, a reform package is proposed that involves a gradual and broadly revenue-neutral shift away from transaction taxes towards recurrent taxation of residential property, via increases in both the recurrent property tax and rental income taxation. The redesign of the recurrent property tax from an area-based to a market value-based tax is also proposed, as are a number of more technical reforms.
  • 15-April-2021

    English

    Making tax dispute resolution more effective: New peer review assessments for Australia, Ireland, Israel, Japan, Malta, Mexico, New Zealand and Portugal

    Despite the significant disruption caused by the COVID-19 pandemic and the necessity to hold all meetings virtually, work has continued with the release today of the stage 2 peer review monitoring reports for Australia, Ireland, Israel, Japan, Malta, Mexico, New Zealand and Portugal.

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  • 15-April-2021

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Israel (Stage 2) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Israel.
  • 15-October-2019

    English, PDF, 867kb

    Taxing Energy Use: Key findings for Israel

    This country note explains how Israel taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.

  • 13-September-2018

    English

    Israel and Lithuania deposit their instruments of ratification for the Multilateral BEPS Convention

    Israel and Lithuania have deposited their instruments of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (multilateral convention or MLI) with the OECD’s Secretary-General, Angel Gurría, therewith underlining their strong commitment to prevent the abuse of tax treaties and base erosion and profit shifting (BEPS) by multinational enterprises.

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  • 30-August-2018

    English

    OECD releases fourth round of BEPS Action 14 peer review reports on improving tax dispute resolution mechanisms

    The work on BEPS Action 14 continues with today’s publication of the fourth round of stage 1 peer review reports. Each report assesses a country’s efforts to implement the Action 14 minimum standard as agreed to under the OECD/G20 BEPS Project.

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  • 30-August-2018

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Israel (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Israel.
  • 12-April-2018

    English, PDF, 264kb

    Taxation Household Savings: Key findings for Israel

    This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

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  • 28-March-2017

    English

    Tax and Skills: Key findings for all countries

    These country specific notes provide figures and commentary from the Taxation and Skills publication that examines how tax policy can encourage skills development in OECD countries.

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