חוזר מס הכנסה 01/2025 – דוח ישות אם סופית (CBCr)

Israeli Income Tax Circular 01/2025 – Country-by-Country Report (CBCr)

In February 2025, the Israeli Tax Authority published Circular 01/2025 on transfer pricing – Amendment 261 to the Income Tax Ordinance – Country-by-Country Report (hereinafter: CBCr). The purpose of this circular is to detail the obligations and requirements associated with the CBCr. This article reviews the features of the CBCr and the obligations of Israeli […]

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