The basic principles of Income tax law: The definition of income; tax base; exempt income, deductible expenses, non-deductible expenses, offsetting losses and tax accounting.
The fourth edition of Volume I was published in December 2009.
Our Book Series
Dr. Amnon Rafael, the founder of the firm, in collaboration with Advocate Shlomi Lazar Composed the well-known book series "Income Tax"- a leading book series among colleagues in the profession of tax law and judges. Supreme Court justices often quote and refer to the leading book series "Income Tax", and the series has been a guiding source for tax law in Israel for many years. During 2015, an updated edition of Volume II of the series was published. Volume II in the series deals with a wide range of issues in Israeli tax law such as individual taxation and company taxation, partnerships, international taxation, mergers and divisions taxation of trusts and cooperatives. Currently, our team is working on updating Volume IV, which deals with international taxation
individual taxation; taxation of the company and its shareholders; taxation of partnerships; cooperative associations; and other unique entities.
The second edition of Volume II was published in December 2014
Taxation of capital gains and taxation under inflation conditions.
Volume III was published in 1990.
International taxation. Among other issues, this volume deals with basis of Israeli tax, the avoidance from double taxation as provided for in domestic law, treaties for the prevention of double taxation and international tax planning. Volume IV was published in 1996.
Tax incentives and the borders of tax planning. Among other issues, this volume deals with the law for the encouragement of capital investments; the law for Encouragement of industry; tax incentives for research and development; tax incentives for oil exploration and the perimeters of tax planning.
Volume V was published in January 2002
Interpretation of tax law and procedural matters; bookkeeping; reporting; assessment; objection and appeal procedures; deduction at source; advances and execution procedures.
Volume VI was published in January 2005
