Israeli Taxation of Foreign Digital Companies

In April 2016 the Israeli Tax Authority (ITA) has published a Circular addressing the Israeli taxation of non-resident companies selling goods or providing services through the Internet to Israeli customers. The Circular covers the corporate income tax liability as well as the VAT-liability of these digital companies. It should be emphasized that the Circular represents the ITA’s interpretation of the law and has not a legal binding effect for the courts.

Read more>  The full article by Dr. Judith Taic has been published in Internationales Steuerrecht IStR 15/16  (IfA)