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By Yoad Frenkel
Even with respect to trusts, preparations should be examined at the end of the benefits period.
By Yoad Frenkel
LLC is a U.S. specific form of a private limited company entity; it has both "corporate" characteristics when it comes to its limited liability, and "partnership" characteristics, when it comes to its tax status.
By Yoad Frenkel
In recent years we have witnessed a trend of changes regarding terminations payments and stock options taxation, led by the Israeli Tax Authority ("ITA").
By Yoad Frenkel
In civil appeal 476/17, Amit Amishvili Rafi v. Assessing Officer Tel Aviv 4, the Israeli Supreme Court upheld the ITA's position to classify the taxpayer as an Israeli resident despite staying only 30 days (!) ...