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יום ראשון, 13 בנובמבר 2011

Israeli Withholding Taxes on Dividends


Dividends distributed by an Israeli company to non-Israeli residents are generally subject to a 20% tax to be withheld at the source (generally 15% in the case of dividends distributed from taxable income attributable to an Approved Enterprise under the Encouragement of Capital Investments Law), unless a lower rate is provided in a treaty between Israel and the shareholder’s country of residence.
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Under Article 12 of the U.S. Israel tax treaty, the maximum Israeli tax and withholding tax on dividends paid to a holder of ordinary shares who is a resident of the United States is generally 25%, but is reduced to 12.5% if the dividends are paid to a corporation that holds in excess of 10% of the voting rights during taxable year preceding the distribution of the dividend.
Dividends of an Israeli company derived from the income of an Approved Enterprise will still be subject to a 15% dividend withholding tax; provided that, if the dividend is attributable partly to income derived from an Approved Enterprise, and partly to other sources of income, the withholding rate will be a blended rate reflecting the relative portions of the two types of income. The withheld tax is the final tax in Israel on dividends paid to non-residents who do not conduct business in Israel.
A non-resident of Israel who has interest or dividend income derived from or accrued in Israel, from which tax was withheld at the source, is generally exempt from the duty to file tax returns in Israel in respect of such income, provided such income was not derived from a business conducted in Israel by the taxpayer.

יום חמישי, 10 בנובמבר 2011

Source rules - Israeli Tax Law

The purpose of source rules is to determine the place of income accrual. The importance of these rules for residents of Israel is mainly the issue of credit for foreign tax. As for foreign residents and foreign corporation, the importance of source rules is mainly in determining the right for taxation in Israel. The income of a foreign resident or foreign corporation will be taxed in Israel only if accrued in Israel. Articles 4A and 89(B)(3) of the Israeli Tax Ordinance establish the place of accrual of the various incomes. 

For more information see: Source rules in Israeli Tax Law 

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יום שלישי, 8 בנובמבר 2011

שיקולי מיסוי ישראלי בהקמת חברה במקלט מס



הסוגיות בדיני המס הישראלי שיש להתייחס אליהן בעת הקמת חברה במקלט מס, הן בעיקר, שליטה וניהול, וכן הוראות חנ"ז.

להרחבה בנושא שליטה וניהול (תושבות החברה), ראו: מדריך תושבות לצורכי מס, כולל המלצות לתכנון מס.


להרחבה בנושא מקלטי מס, ראו: מקלטי מס - המדריך לתכנון מס.

להרחבה בנושא תכנון מס, ראו: המדריך לתכנון מס.

להרחבה בנושא גיברלטר, ראו: גיברלטר מקלט מס אטרקטיבי

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