The Resource Baehr Rephael v The Holon Assessment Officer : Tax appeal 1235/06

Baehr Rephael v The Holon Assessment Officer : Tax appeal 1235/06

Label
Baehr Rephael v The Holon Assessment Officer : Tax appeal 1235/06
Title
Baehr Rephael v The Holon Assessment Officer : Tax appeal 1235/06
Contributor
Subject
Language
eng
Summary
Judgment by the District Court of Tel Aviv-Yaffo, judgment date 16 September 2012. The taxpayer was an Israeli citizen who was resident in the United States. He was a pilot for El Al, flying between New York and Tel Aviv. El Al deducted Israeli income tax from his salary and he applied for a refund on the ground that he was not liable to tax in Israel. He argued that under Israeli domestic law his income was not generated in Israel. The refund was refused and the Revenue argued that the residence of the employer was determinative as to where the taxpayer's income was generated. The court decided as follows: they didn't not accept that an Israeli airplane should be regarded for tax purposes as mobile Israeli territory. However, applying the doctrine of ''economic allegiance'', the place of work of the aircrew should be regarded as situated in Israel. Since Israeli law applied to the aircraft and its owner, Israel created the conditions for the individual's employment, and so his economic allegiance was with Israel. The taxpayer's salary was therefore taxable in Israel
Citation source
In: International tax law reports. - London. - Vol. 16 (2013),
Geographic coverage
  • Asia
  • Middle East
  • North America
Language note
  • English
  • Hebrew
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • income tax
  • tax liability
  • source of income
  • treaty interpretation
  • aircrew
Label
Baehr Rephael v The Holon Assessment Officer : Tax appeal 1235/06
Instantiates
Publication
Label
Baehr Rephael v The Holon Assessment Officer : Tax appeal 1235/06
Publication

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