Anti-Avoidance

Israel has enacted several anti-avoidance measures to combat aggressive international tax planning. These include general anti-avoidance rules (GAAR), substance-over-form doctrines, the taxation of artificial arrangements, rules against treaty shopping, and information sharing with foreign tax authorities. Understand what arrangements the Tax Authority may challenge.

  1. Article 86 - Artificial transaction

    The tax authority's authority to ignore an artificial transaction

  2. General Anti-Planning Rule (GAAR)

    General anti-tax planning rule in Israel

  3. essence over form

    The principle of substance over form in taxation

  4. Blacklisted countries

    Increased taxation on transactions with tax havens

  5. The BEPS project and its implementation in Israel

    Implementation of the OECD BEPS guidelines in Israel