The Resource Yanko-Weiss Holdings (1996) Ltd v Holon Assessing Office : Tax Appeal 1090-06 Holdings 1996 Ltd v Holon

Yanko-Weiss Holdings (1996) Ltd v Holon Assessing Office : Tax Appeal 1090-06 Holdings 1996 Ltd v Holon

Label
Yanko-Weiss Holdings (1996) Ltd v Holon Assessing Office : Tax Appeal 1090-06 Holdings 1996 Ltd v Holon
Title
Yanko-Weiss Holdings (1996) Ltd v Holon Assessing Office : Tax Appeal 1090-06 Holdings 1996 Ltd v Holon
Contributor
Subject
Language
eng
Summary
Judgment by the District Court of Tel Aviv-Yaffo, judgment date 18 December 2013. The taxpayer was a company registered in Israel. It purchased a building in Belgium and subsequently registered as a company in Belgium. The taxpayer borrowed money from a Belgian bank and began to extend the building and to buy land elsewhere in Belgium. The taxpayer then exercised an option to require another company to buy a shareholding the taxpayer held. The taxpayer filed a tax return in Israel but failed to report the gain from this sale. The Revenue claimed that the company was run from and was resident in Israel and liable for tax on the sale. The taxpayer said it made a strategic decision to focus on business activity in Belgium. The court decided that the management and control were operated in Israel
Citation source
In: International tax law reports. - London. - Vol. 16 (2014),
Geographic coverage
  • Asia
  • Middle East
  • European Union
  • Europe
Language note
  • Hebrew
  • English
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • residence
  • central management and control
Label
Yanko-Weiss Holdings (1996) Ltd v Holon Assessing Office : Tax Appeal 1090-06 Holdings 1996 Ltd v Holon
Instantiates
Publication
Label
Yanko-Weiss Holdings (1996) Ltd v Holon Assessing Office : Tax Appeal 1090-06 Holdings 1996 Ltd v Holon
Publication

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