Comparing Israel’s transfer pricing regulations with the OECD and the US
April 10, 2008
Jonathan Lubick, of Ballentine Barbera, and Henriette Fuchs, of Tadmor Attorneys, in Tel Aviv, examine similarities in approach
Informal discussions with the Israel Tax Authority (ITA) indicate that studies performed from a US or OECD perspective will be recognised even on a going forward basis. At the same time, there is no particular legislative recognition of this fact. Further, there are specific issues in the Israeli transfer pricing regulations that seemingly diverge from US transfer pricing regulations and from the OECD Guidelines.
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