Israeli tax authorities publish key declaration form
November 01, 2007
The Israeli tax authorities have published a form for the reporting of cross-border transactions.
The 1285 form Declaration on international transactions, stems from section 85A of the Israeli Tax Ordinance. It is an additional requirement to be filed with the annual tax return. It provides a declaration that a company is in compliance with transfer price regulations. Companies must describe the transaction, type of asset, the details of the parties involved, their location, affiliation, and price of the transaction.
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