CPA (Lawyer) Nimrod Yaron lectured at a conference of the Tax Advisors Association in Israel. The lecture covered practical aspects of Form 150 – Foreign corporation holding declaration. Nimrod discussed the importance and essence of the form, the evidentiary aspect of Form 150, difficulties in reporting Form 150 – indirect holding, the nature of the held rights, interpretation of effective tax at 15%, determining the country of residence for the company, control and management tests, CFC (Controlled Foreign Corporation), PFIC (Passive Foreign Investment Company), income versus profits, and anticipated future changes.
In another lecture at the same conference, Nimrod spoke about tax aspects of intergenerational transfer, presenting real case studies from the office, issues of international taxation in intergenerational transfer, inheritance from abroad, and more.
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Lecture details
Date: 27/05/2024
Location: Training Conference of the Chamber of Tax Advisors Modiin Branch, Biga, Shilat
Audience: Members of the Chamber of Tax Advisors
Price: Registration is closed
language: Hebrew
- Form 150: What is it's purpose?
- Who is required to submit it?
- What happens if it is not submitted or submitted incorrectly?
- Form sections with explanations and highlights
- Determination of residency of a corporation
- Control and management, CFC, PFIC, company classification
- Problems and difficulties in filling out Form 150
lecturers
Nimrod Yaron, CPA (LL.B and economist)
Nimrod is a former senior official at the Israel Tax Authority, now a managing partner in an Israeli and international taxation consulting firm that operates in over 100 countries. The firm represents individuals, private companies, public companies, venture capital funds and foreign governments in Israel. Nimrod lectures in the forums of the Chamber of Accountants, the Bar Association, the Chamber of Tax Consultants and other academic forums.