The
Israeli Tax Authority published on 2 April 2015, a draft circular concerning
the taxation of foreign companies providing digital services in Israel through
the Internet, such as advertising and website promotion. The draft circular by
the Israeli Tax Authority, aims to simplify the taxation of income that arises
from the provision of various digital services by foreign companies, such as
Google and Facebook, to Israeli
residents. The following is a summary of the main provisions in the draft
circular by the Israeli Tax Authority. On this issue, see - Israeli Taxation of foreign
digital services
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