Ruling updates in labor law, August edition.
This memorandum describes the major provisions under Israel’s Encouragement of Research and Development Law with respect to grants provided by the Office of the Chief Scientist of the Ministry of Industry and Trade and certain obligations and restrictions imposed by the R&D Law.
Update Regarding an Amendment in the Israel Securities Law – Expanding the Exemption for Private Offerings
Ruling updates in labor law, June edition.
Ruling updates in labor law.
The Israel Tax Authority (ITA) has recently published a number of decisions that provide guidance on the ITA’s positions regarding certain issues relating to the taxation of employee equity grants, and particularly, with respect to the “capital gains track” defined in Section 102(b)(2) of the Israeli Income Tax Ordinance (ITO).
While these decisions provide an indication of the ITA stance on these issues, it may nonetheless be necessary to seek specific confirmation from the ITA in similar factual circumstances.