In this legal update we survey the Israel Tax Authority’s mandatory reportable positions for the 2019 tax year which the Israel Tax Authority released on December 30, 2019.
The newly released positions include 22 income tax related positions – including a position on the allocation of equity-based awards to employees, which the Israel Tax Authority states are not entitled to tax benefits pursuant to section 102 of the Israeli Tax Ordinance.
Please find the full legal update here