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Income Taxation
Taxation of Commission Earned by Non-Profit Organization (“Public Institution”) (September 4th, 2009)
The
tax aspects of a brokerage commission granted to a
not-profit organization
Deduction of Non-Repaid Credit (January 26th, 2010)
Credit
accorded to customers who failed to repay, within the framework of the routine
activities of the taxpayer is deductible
Renege of Income Tax Authority on a Compromise embodies in a Final Judgment (November 4th, 2009)
Can
the Assessing Officer renege from a compromise agreement after finding out that
the taxpayer was entitled to additional income, which was uncertain at the time
of the compromise agreement
Tax Aspects upon Realizing Accumulated Earnings (September 14th, 2009)
Distribution
of earnings according to the provisions of the Temporary Measure set out in
Section 125B of the Ordinance
Resale of Treasury Stock - Tax Aspects (August 21st, 2009)
The
tax treatment of the resale of treasury stock should be identical to the issue
of new stock and no capital gain should be recognized
Set Off of Losses Resulting From Depreciation of Land Value Located Outside Israel against Israeli Sourced Income (June 17th, 2009)
Classification
of a loss from the depreciation of real estate located in Eastern Europe as
business loss for tax purposes and suggesting a structure for off-setting the
loss against Israeli sourced income
Taxation of Damages Received Under a Compromise (March 26th, 2009)
:
Classification of the damages as ordinary income or a capital gain
Tax Aspects upon Realizing Accumulated Earnings
Distribution of earnings according to the provisions of the Temporary Measure set out in Section 125B of the Ordinance
Renege of Income Tax Authority on a Compromise embodies in a Final Judgment
Can the Assessing Officer renege from a compromise agreement after finding out that the taxpayer was entitled to additional income, which was uncertain at the time of the compromise agreement
Deduction of Non-Repaid Credit
Credit accorded to customers who failed to repay, within the framework of the routine activities of the taxpayer is deductible
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