Israel U.S. Tax Treaty

The following includes the text and commentary of various Articles of the Israel United States Tax Treaty. The commentary is extracted from the US Treasury Department's technical explanation of the Israel United States Tax Treaty.

Article 1 -   Taxes Covered

Article 2 -   General Definitions

Article 3 -   Fiscal Residence

Article 4 -   Source of Income

Article 5 -   Permanent Establishment

Article 7 -   Income from Real Property

Article 8 -   Business Profits
Article 11 - Related Persons
Article 12 - Dividends
Article 13 - Interest
Article 14 - Royalties
Article 15 - Capital Gains


See also:

Withholding Tax Rates in Israel's Tax Treaties

Israel double tax treaties and anti-tax avoidance rules

Dr. Avi Nov Law Offices, Israeli & international tax law 

If you wish to make an appointment to discuss your tax issues with Dr. Avi Nov, you are welcomed to send him an Email mail,envelop,message,email,letter 

The above is intended for informative purposes only and is in no way to be construed as tax advice or a legal opinion. It is important to consult with an Israeli tax lawyer on the practical application of the Israel US tax treaty.

טואול - בניית אתרים