Amendment 261 to the Israeli Tax Ordinance (The Ordinance), which was published to the Knesset Records in July 2022, updates the reporting obligations of an
Overview of Coca-Cola Ruling: Central Company vs. Gush Dan Tax Officer The Tel Aviv District Court recently mandated that the central company for soft drink
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:
The transfer pricing branch belongs to the field of international taxation and deals with situations where there are international transactions between related parties. In the
When carrying out a transfer pricing study, it’s essential to choose the most suitable method for demonstrating that the prices in a controlled transaction (that
When conducting a transfer pricing study, one must select the most appropriate comparison method to show that the prices set in a controlled transaction (i.e.,
When conducting a transfer pricing study, one must select the most appropriate comparison method to show that the prices set in a controlled transaction (i.e.,
When conducting a transfer pricing study, one must select the most appropriate comparison method to show that the prices set in a controlled transaction (i.e.,