30 November 2023 Issue 6 Daniel Paserman TEP and Shimon Efrati

Facts and circumstances

Daniel Paserman and Shimon Efrati review the Israeli Supreme Court tax ruling regarding the definition of individual residency

Key points

What is the issue?

The question of individual residency is a cross-border and relevant issue for the tax system in any country.

What does it mean for me?

This article deals with a ruling of the Supreme Court of Israel, which discusses the definition of individual residency according to the law in Israel.

What can I take away?

Please login to access this content

If you are not a member, find out more about joining STEP or subscribing to STEP articles.