Israel transfer pricing documentation guide
April 09, 2008
Jonathan Lubick, of Ballentine Barbera, and Henriette Fuchs, of Tadmor Attorneys, in Tel Aviv, describe the documentation evironment in Israel
With the publication of the Israeli transfer pricing regulations in November 2006, Israel joined the approximately 40 countries having specific transfer pricing documentation requirements. The Israeli transfer pricing regulations do not formally require contemporaneous documentation of intra-company transactions. Rather, they require companies to provide transfer pricing documentation within 60 days of a request for such documentation by the Israel Tax Authority (ITA).
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