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Income Tax |
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- Deducting Childcare Expenses – Where There Is a Will There Is A Way (Heb)
Dr. Moshe Shekel, Adv. ; Yaniv Shekel, Adv. (Accounting); Tali Yehoshua, Adv. (Accounting):
Article following the Vered Perry Supreme Court decision
Taxes 23(3), A-1 (2009)
- Granting Stocks & Options to Employers and Managers (Heb)
Yaniv Shekel, Adv. (Accounting)
- Partnerships` Taxation (Heb)
Yaniv Shekel, Adv. (Accounting)
- Treatment of Tax Deductible Advertising Expenses (Heb)
Saleh Abu Alasel, Adv. (CPA)
Deducting advertising expenses for calculating taxable income, in the wake of the Yaacobi decision.
(June 2005)
- Classification of Deposits in the Amisragas Case – Reliance on a Non-existent Foreign Rule (Heb)
Moshe Shekel, Adv.
Taxes 20(2), A-1 (2006)
- Treatment of Tax Deductible Advertising Expenses No. 2 (Heb)
Yaniv Shekel, Adv. (Accounting); Meori Ampeli, Adv. (CPA)
Timing the deduction of tax deductible advertising expenses
Published in Globes Financial Newspaper
- The Taxpayer and the Tax Authorities - Equality or Dream (Heb)
Lea Teva – Acc., Adv. (CPA)
The article reviews the ruling in Income Tax Appeal 7050/03, Moshe Sami v. Assessment Officer, which addresses the question of the date of record for the statute of limitations on an objection.
(May 2004)
- "Pi Glilot" – Allowing for the Deduction of Land Leasing Fees - Is This the End? (Heb)
Tali Yehoshua, Adv. (Accounting); Yaniv Shekel, Adv. (Accounting)
The article deals with the deduction of long-term lease fees, financing expenses for distributing a dividend and economic and engineering survey expenses.
(January 2005)
- Joint Construction of Land - Tax Liability When Buying Land from the Israel Land Administration(Heb)
Ofer Elboim, Adv (Accounting); Tali Yehoshua, Adv. (Accounting)
- Retirement Age Law (Heb)
Saleh Abu Alasel, Adv. (CPA)
Review of the Retirement Age Law, focusing on Amendment No. 135 of the Income Tax Ordinance included in this law.
(April 2004)
- Sold an Apartment at a Loss? You Gained!(Heb)
Saleh Abu Alasel, Adv. (CPA); Nissan Der Halpert, Jurist
(February 2005)
- Selling tradable shares - Is it a "Business" Trading Securities? (Heb)
Yaniv Shekel, Adv. (Accounting); Tali Yehoshua, Adv. (Accounting)
This article discusses the tax authorities' contention against company founders whose shares are listed for trading on the stock exchange that selling their company shares is subject to the taxes prescribed in Part B of the Income Tax Ordinance.
(July 2004)
- Issues Concerning Tax-deductible Goodwill (Heb)
Yaniv Shekel, Adv. (Accounting); Maori Amfli, Adv. (CPA)
- Questions & Answers Regarding Taxation of Compensation (Heb)
Yaniv Shekel, Adv. (Accounting); Maori Amfli, Adv. (CPA)
- Tax Issues Relating to Stock Buybacks (Heb)
Yaniv Shekel, Adv. (Accounting); Maori Amfli, Adv. (CPA)
- Tax Options for Investing in Rental Apartments in Israel (Heb)
Saleh Abu Alasel, Adv. (CPA)
Review and comparison of tax options for rental apartments in Israel.
- Revolution in the World of Employee Options- Really? (Heb)
Yaniv Shekel, Adv. (Accounting); Tali Yehoshua, Adv. (Accounting)
The article is in the wake of Civil Appeal 7034/99 Yair Dar.
- Deductible Tax Expenses When Working from Home (Heb)
Yaniv Shekel, Adv. (Accounting); Maori Amfli, Adv. (CPA)
- Past losses of a Family-owned Business – Opposing Ruling (Heb)
Saleh Abu Alasel, Adv. (CPA)
Article published in the wake of the decision in Income Tax Appeal 1222/02 Lior Shaklarsh v. Ramle Assessment Officer
(March 2004)
- Issue of Depreciation in Tax Laws (Heb)
Yaniv Shekel, Adv. (Accounting); Maori Amfli, Adv. (CPA)
- Updates for July - August 2009
- Income Tax Reporting Obligations Following the Reform (Heb)
Yaniv Shekel, Adv.
- Income Tax Reporting Methods - Cumulative and Cash (Heb)
Saleh Abu Alasel Adv. (CPA); Shai Darin, Jurist
The article is in the wake of Income Tax Circular 12/2003
(February 2004)
- "Discrimination with a Catch" – Taxing Income from Foreign Marketable Securities (Heb)
Yaniv Shekel, Adv. (Accounting); Shai Darin, Jurist
- Criticism of Income Tax Approach to Methods of Reporting as Expressed in Circular 12/2003 (Heb)
Moshe Shekel, Adv.
Outline of a lecture delivered at Conference of Institute of Certified Public Accountants on December 1, 2003.
- Taxing Goodwill - The Carrot and the Stick (Heb)
Della Ramsey, Attorney (CPA)
(December 2003)
- Separate Calculation of a Couple's Tax Liabilities (Heb)
Saleh Abu Alasel, Adv. (CPA)
(May 2004)
- A High Tax Assessment is a "Special Reason" for Extending the Appeal Date (Heb)
Yaniv Shekel, Adv. (Accounting); Ramsey Della, Attorney (CPA)
In a landmark decision, Justice Altuvia held that high assessments based on assumptions and speculations are in and of themselves a "special reason" for extending the date of appeal.
- Liquidation-of-Companies Arrangement under Section 93A (Heb)
Saleh Abu Alasel, Adv. (CPA); Yaniv Shekel, Adv. (Accounting)
(December 2003)
- Value of Usie of a Mobile Phone - Taxation Under a Regulation that Has Not Been Approved (Heb)
Shlomi Zarchia, CPA (Jurist)
(March 2003)
- Salaried Employees - They also Deserve Tax Refunds! (Heb)
Ramsey Della, Attorney (CPA)
(December 2003)
- Capitalization of Contractors' Financing Expenses to Land Business Inventory - Indeed? (Heb)
Moshe Shekel, Adv.; Murad Abu Hamda, Adv. (CPA); Della Ramsey, Attorney (CPA)
Taxes 17(2), A-102 (2003)
- Treaty Shopping – Tax Assessor's Authority to "Lift the Veil" on International Transactions (Heb)
Moshe Shekel, Adv.; Murad Abu Hamda, Adv. (CPA); Tal Lev-Ari, Jurist (Accounting)
Taxes 15(1), A -24 (2001)
- Capital Reduction Tax (Heb)
Moshe Shekel, Adv.; Nir Naor, Adv.
Taxes 15(5), A -28 (2001)
- Tax Benefits on Life Insurance and Provident Fund Payments (Heb)
Please note, the article was written before the Income Tax Reform. The amounts indicated in the article are irrelevant.
- Landmines in the Dissolution of Companies Arrangement under Section 93A - Abbreviated Version. (Heb)
Saleh Abu Alasel, Adv. (CPA); Yaniv Shekel, Adv. (Accounting)
- Changes in Tax Provisions for Stockholders to which the Provisions of Chapter B of the Income Tax Law (Adjustments for Inflation) Apply for Determining Their Income (Heb)
Moshe Shekel, Adv. ; Orni Elad, CPA
Taxes G(1), A-21 (1993), It should be noted that since the publication of the article, substantive amendments in legislation have been introduced.
- Profit Distribution in a Restricted Trust Fund in View of Amendment 11 of the Adjustments Law. (Heb)
Moshe Shekel, Adv.; Harel Locker, Adv.; Shuki Regev, Adv.(CPA)
Taxes 13 (6), A -31 (1999).
- Revaluation of Deductions for Obsolescence under Section 27 of the Income Tax Ordinance (Heb)
Moshe Shekel, Adv.; Harel Locker, Adv.
Taxes 14(3), A -95 (2000).
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