<info.unit>
<unit.start bna.id.prefix="IL" class.code="400"
class.name="Middle East/Africa" pdm.name="Israel" service.code="GTG2-REF"
unit.code="4021" unit.name="Israel"><analysis.98>
<related.to><country country.code="il">Israel</country>
<world.region region.name="AFRICA.MIDDLE.EAST"></related.to>
<name>Israel</name>
<content.group><bna.id bna.id="1">1.</bna.id><name>Overview</name>
<content.group><bna.id bna.id="1">1.1.</bna.id><name>Government and
Tax System</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="2">1.2.</bna.id><name>Currency</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="3">1.3.</bna.id><name>Membership of
International Organizations</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="4">1.4.</bna.id><name>Official Websites</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="5">1.5.</bna.id><name>Automatic Exchange
of Information</name>
<para include.in.chart="1"></para>
</content.group></content.group>
<content.group><bna.id bna.id="2">2.</bna.id><name>Corporate Tax Computation
and Administration</name>
<content.group><bna.id bna.id="1">2.1.</bna.id><name>Residence, Taxable
Status, Entity Characterization </name>
<content.group><bna.id bna.id="1">2.1.1.</bna.id><name>Residence</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="2">2.1.2.</bna.id><name>Taxable Status</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="3">2.1.3.</bna.id><name>Legal Classification
of Nonresident Entities</name>
<para include.in.chart="1"></para>
</content.group></content.group>
<content.group><bna.id bna.id="2">2.2.</bna.id><name>Corporate Tax
Base</name>
<content.group><bna.id bna.id="1">2.2.1.</bna.id><name>Resident Corporations</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="2">2.2.2.</bna.id><name>Nonresident
Corporations</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="3">2.2.3.</bna.id><name>Non-Corporate
Business Entities </name>
<content.group><bna.id bna.id="1">2.2.3.1.</bna.id><name>Recognition</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="2">2.2.3.2.</bna.id><name>Tax Status</name>
<para include.in.chart="1"></para>
</content.group></content.group>
<content.group><bna.id bna.id="4">2.2.4.</bna.id><name>Permanent Establishments </name>
<content.group><bna.id bna.id="1">2.2.4.1.</bna.id><name>Domestic
Law Definition</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="2">2.2.4.2.</bna.id><name>Treaty Definition</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="3">2.2.4.3.</bna.id><name>Creation
via Performance of Services</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="4">2.2.4.4.</bna.id><name>Creation
via Customer Downloads or Website Access</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="5">2.2.4.5.</bna.id><name>Creation
via Cloud Services</name>
<para include.in.chart="1"></para>
</content.group></content.group></content.group>
<content.group><bna.id bna.id="3">2.3.</bna.id><name>Taxable Year </name>
<content.group><bna.id bna.id="1">2.3.1.</bna.id><name>Default Taxable
Year</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="2">2.3.2.</bna.id><name>Reference Year
for Computation of Tax</name>
<para include.in.chart="1"></para>
</content.group></content.group>
<content.group><bna.id bna.id="4">2.4.</bna.id><name>Computing Taxable
Income</name>
<content.group><bna.id bna.id="1">2.4.1.</bna.id><name>General</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="2">2.4.2.</bna.id><name>Exempt Income</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="3">2.4.3.</bna.id><name>Inventory Valuation
and Inventory Flow</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="4">2.4.4.</bna.id><name>Depreciation
or Capital Allowances</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="5">2.4.5.</bna.id><name>Reserves</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="6">2.4.6.</bna.id><name>Special Allowances</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="7">2.4.7.</bna.id><name>Special Provisions
or Limits Applicable to Foreign Companies</name>
<para include.in.chart="1"></para>
</content.group></content.group>
<content.group><bna.id bna.id="5">2.5.</bna.id><name>Intercompany
Dividends</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="6">2.6.</bna.id><name>Special Tax Regimes </name>
<content.group><bna.id bna.id="1">2.6.1.</bna.id><name>Economic Zones</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="2">2.6.2.</bna.id><name>International
Finance or Holding Companies</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="3">2.6.3.</bna.id><name>Research and
Development Companies and Activities</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="4">2.6.4.</bna.id><name>Other Special
Regimes</name>
<para include.in.chart="1"></para>
</content.group></content.group>
<content.group><bna.id bna.id="7">2.7.</bna.id><name>Double Taxation
Protection</name>
<content.group><bna.id bna.id="1">2.7.1.</bna.id><name>Mechanics</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="2">2.7.2.</bna.id><name>Treaty or Statutory
Priority</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="3">2.7.3.</bna.id><name>Source of Interpretation</name>
<para include.in.chart="1"></para>
</content.group></content.group>
<content.group><bna.id bna.id="8">2.8.</bna.id><name>Returns and Filing
Dates </name>
<content.group><bna.id bna.id="1">2.8.1.</bna.id><name>Filing Deadline</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="2">2.8.2.</bna.id><name>Filing Method</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="3">2.8.3.</bna.id><name>Extensions</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="4">2.8.4.</bna.id><name>Penalties</name>
<para include.in.chart="1"></para>
</content.group></content.group>
<content.group><bna.id bna.id="9">2.9.</bna.id><name>Payment Mechanics </name>
<content.group><bna.id bna.id="1">2.9.1.</bna.id><name>Internal Withholding
on Resident Companies</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="2">2.9.2.</bna.id><name>Schedule for
Tax Payments or Deposits</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="3">2.9.3.</bna.id><name>Electronic
Payments</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="4">2.9.4.</bna.id><name>Interest and
Penalties</name>
<para include.in.chart="1"></para>
</content.group></content.group>
<content.group><bna.id bna.id="10">2.10.</bna.id><name>Statute of
Limitations</name>
<para include.in.chart="1"></para>
</content.group></content.group>
<content.group><bna.id bna.id="3">3.</bna.id><name>Corporate Tax Rates</name>
<content.group><bna.id bna.id="1">3.1.</bna.id><name>National Taxes</name>
<content.group><bna.id bna.id="1">3.1.1.</bna.id><name>Corporate Tax
Rates</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="2">3.1.2.</bna.id><name>Alternative
Tax Regime</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="3">3.1.3.</bna.id><name>Special Reduced
Rates or Regimes</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="4">3.1.4.</bna.id><name>Special Additional
Taxes or Levies</name>
<para include.in.chart="1"></para>
</content.group></content.group>
<content.group><bna.id bna.id="2">3.2.</bna.id><name>State, Cantonal,
Provincial or Other Local Taxes</name>
<content.group><bna.id bna.id="1">3.2.1.</bna.id><name>Main Rates</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="2">3.2.2.</bna.id><name>Reduced Rates</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="3">3.2.3.</bna.id><name>Income Tax
Base</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="4">3.2.4.</bna.id><name>Income Tax
Deductions</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="5">3.2.5.</bna.id><name>Incentives</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="6">3.2.6.</bna.id><name>Non-Income
Taxes in States</name>
<para include.in.chart="1"></para>
</content.group></content.group>
<content.group><bna.id bna.id="3">3.3.</bna.id><name>Taxes Imposed
as a Penalty</name>
<para include.in.chart="1">.</para>
</content.group></content.group>
<content.group><bna.id bna.id="4">4.</bna.id><name>Corporate Tax Capital
Gains, Losses, Group Treatment</name>
<content.group><bna.id bna.id="1">4.1.</bna.id><name>Taxation of Corporate
Capital Gains</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="2">4.2.</bna.id><name>Definition of
Corporate Capital Gains</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="3">4.3.</bna.id><name>Computation</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="4">4.4.</bna.id><name>Corporate Combinations
and Divisions</name>
<content.group><bna.id bna.id="1">4.4.1.</bna.id><name>Mergers</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="2">4.4.2.</bna.id><name>Transfers of
Corporate Property</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="3">4.4.3.</bna.id><name>Share Transfers</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="4">4.4.4.</bna.id><name>Divisions or
Separations</name>
<para include.in.chart="1"></para>
</content.group></content.group>
<content.group><bna.id bna.id="5">4.5.</bna.id><name>Position of Losses
From Business Operations</name>
<content.group><bna.id bna.id="1">4.5.1.</bna.id><name>Definition</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="2">4.5.2.</bna.id><name>Treatment</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="3">4.5.3.</bna.id><name>Losses After
Change in Ownership</name>
<para include.in.chart="1"></para>
</content.group></content.group>
<content.group><bna.id bna.id="6">4.6.</bna.id><name>Group Treatment</name>
<content.group><bna.id bna.id="1">4.6.1.</bna.id><name>General Rule</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="2">4.6.2.</bna.id><name>Definition
of Group</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="3">4.6.3.</bna.id><name>Special Aspects</name>
<para include.in.chart="1"></para>
</content.group></content.group></content.group>
<content.group><bna.id bna.id="5">5.</bna.id><name>Corporate Withholding
Taxes on Nonresident Corporations</name>
<content.group><bna.id bna.id="1">5.1.</bna.id><name>Dividends</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="2">5.2.</bna.id><name>Interest</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="3">5.3.</bna.id><name>Royalties</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="4">5.4.</bna.id><name>Services</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="5">5.5.</bna.id><name>Other Withholding
Taxes</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="6">5.6.</bna.id><name>Special Tax Havens
Rates</name>
<para include.in.chart="1"></para>
</content.group></content.group>
<content.group><bna.id bna.id="6">6.</bna.id><name>Personal Taxes</name>
<content.group><bna.id bna.id="1">6.1.</bna.id><name>Domicile and
Residency Requirements</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="2">6.2.</bna.id><name>Income Tax Base</name>
<content.group><bna.id bna.id="1">6.2.1.</bna.id><name>Tax Base for
Residents</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="2">6.2.2.</bna.id><name>Tax Base for
Nonresidents</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="3">6.2.3.</bna.id><name>Personal Income
Subject to Income Tax</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="4">6.2.4.</bna.id><name>Deductions
and Allowances</name>
<para include.in.chart="1"></para>
</content.group></content.group>
<content.group><bna.id bna.id="3">6.3.</bna.id><name>Main Rates and
Bands</name>
<content.group><bna.id bna.id="1">6.3.1.</bna.id><name>Individual
Tax Rates</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="2">6.3.2.</bna.id><name>Individual
Returns, Filing Dates, and Payment</name>
<para include.in.chart="1"></para>
</content.group></content.group>
<content.group><bna.id bna.id="4">6.4.</bna.id><name>Dividends</name>
<content.group><bna.id bna.id="1">6.4.1.</bna.id><name>Domestic Corporations</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="2">6.4.2.</bna.id><name>Foreign Corporations</name>
<para include.in.chart="1"></para>
</content.group></content.group>
<content.group><bna.id bna.id="5">6.5.</bna.id><name>Interest</name>
<content.group><bna.id bna.id="1">6.5.1.</bna.id><name>Domestic Borrowers</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="2">6.5.2.</bna.id><name>Foreign Borrowers</name>
<para include.in.chart="1"></para>
</content.group></content.group>
<content.group><bna.id bna.id="6">6.6.</bna.id><name>Social Security/National
Insurance Payments</name>
<content.group><bna.id bna.id="1">6.6.1.</bna.id><name>Employer Tax
or Contribution</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="2">6.6.2.</bna.id><name>Employee Tax
or Contribution</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="3">6.6.3.</bna.id><name>Employee Tax
Collection Mechanism</name>
<para include.in.chart="1"></para>
</content.group></content.group>
<content.group><bna.id bna.id="7">6.7.</bna.id><name>Royalties and
Rents</name>
<content.group><bna.id bna.id="1">6.7.1.</bna.id><name>Domestic Licensors</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="2">6.7.2.</bna.id><name>Foreign Licensors</name>
<para include.in.chart="1"></para>
</content.group></content.group></content.group>
<content.group><bna.id bna.id="7">7.</bna.id><name>Transfer Pricing
Policies</name>
<content.group><bna.id bna.id="1">7.1.</bna.id><name>Application</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="2">7.2.</bna.id><name>Permissible Pricing
Methods</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="3">7.3.</bna.id><name>Penalties for
Improper Pricing</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="4">7.4.</bna.id><name>Advance Rulings
or Pricing Agreements</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="5">7.5.</bna.id><name>Documentation</name>
<para include.in.chart="1"></para>
</content.group></content.group>
<content.group><bna.id bna.id="8">8.</bna.id><name>Anti-Avoidance
Provisions</name>
<content.group><bna.id bna.id="1">8.1.</bna.id><name>General Anti-Avoidance
Provisions</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="2">8.2.</bna.id><name>Thin Capitalization/Other
Interest Deductibility Rules</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="3">8.3.</bna.id><name>Controlled Foreign
Company (CFC) Rules</name>
<para include.in.chart="1"></para>
</content.group></content.group>
<content.group><bna.id bna.id="9">9.</bna.id><name>Other Taxes</name>
<content.group><bna.id bna.id="1">9.1.</bna.id><name>Payroll Taxes</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="2">9.2.</bna.id><name>Capital Taxes
(Capital Duties)</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="3">9.3.</bna.id><name>Property Taxes</name>
<content.group><bna.id bna.id="1">9.3.1.</bna.id><name>Transfer Taxes,
Including Real Property Transactions</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="2">9.3.2.</bna.id><name>Real Property
Taxes</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="3">9.3.3.</bna.id><name>Taxes on Movable
Property</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="4">9.3.4.</bna.id><name>Fixed Asset
Taxes</name>
<para include.in.chart="1"></para>
</content.group></content.group>
<content.group><bna.id bna.id="4">9.4.</bna.id><name>Miscellaneous
Taxes</name>
<para include.in.chart="1"></para>
</content.group></content.group>
<content.group><bna.id bna.id="10">10.</bna.id><name>Special Industries</name>
<content.group><bna.id bna.id="1">10.1.</bna.id><name>Oil, Gas and
Mineral Extraction</name>
<para include.in.chart="1"></para>
</content.group>
<content.group><bna.id bna.id="2">10.2.</bna.id><name>Banking and
Finance</name>
<para include.in.chart="1"></para>
</content.group></content.group>
<content.group><bna.id bna.id="11">11.</bna.id><name>About the Author</name>
<para include.in.chart="1"></para>
</content.group></analysis.98></info.unit>