Change Of A Business Model In Multinational Groups
This is an important update for multinational groups with business activities or affiliates in Israel, and is particularly relevant for groups contemplating a change of their business model affecting Israeli subsidiaries or the purchase of an Israeli company.
The Israel Tax Authority (the “ITA”) published a comprehensive circular, number 15/2018 (the “Circular”), addressing the Israeli income tax aspects of business model restructuring by multinational groups. A change of a business model refers mainly to […]