Israel clarifies approach to APAs
November 05, 2008
The Israeli Tax Authority (ITA) recently released the Income Tax Circular No. 3/2008 concerning transfer pricing
As transfer pricing legislation was only introduced last year, this circular aims to aid taxpayers with more detailed information regarding how the ITA view the implementation of the rules in determining the prices in international transactions, their documentation requirements and the guidelines that will be used for tax assessment and evaluation.
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