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
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.