Israeli Tax Law on Residency

The Israeli Supreme Court ruled recently that an Israeli who resides abroad can be considered for Israeli tax purposes as a person whose center of life is not in Israel, even if his family lives in Israel (Kfar Saba Assessing Officer vs Michael Sapir, Civil Appeal
4862/13). 
See more details here: Israel new Case Law on Tax Residency

See also:

Israeli Tax Residence Separately From the Wife - The
Sapir Case in the Tel Aviv District Court

Israeli Resident for Tax Purposes: The AK case

Dr. Avi Nov, Adv.