Revisiting business restructuring in light of Israeli Court Decisions and Circulars recurso electrónico Shlomo Hubscher and Jacky Houlie
By: Hubscher, Shlomo
.
Contributor(s): Houlie, Jacky.
Material type: 
ArticlePublisher: 2020Subject(s): REESTRUCTURACIÓN DE EMPRESAS | PRECIOS DE TRANSFERENCIA | ISRAEL
In:
International Transfer Pricing Journal v. 27, n. 6, 2020Summary: In April 2019, the authors published in the International Transfer Pricing Journal an article that addressed, inter alia, OECD and Israeli principles of business restructuring, focusing on the various resulting models, such as outright sale and licensing structures. Since then, however, an Israeli tax court has reached a legal decision that changes the landscape and this article will therefore revisit certain transfer pricing aspects of business restructuring in Israel.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2020/6-2 (Browse shelf) | Available |
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Disponible únicamente en formato electrónico.
Resumen.
In April 2019, the authors published in the International Transfer Pricing Journal an article that addressed, inter alia, OECD and Israeli principles of business restructuring, focusing on the various resulting models, such as outright sale and licensing structures. Since then, however, an Israeli tax court has reached a legal decision that changes the landscape and this article will therefore revisit certain transfer pricing aspects of business restructuring in Israel.
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