Regulation, Risk & Compliance
Tax
Uncategorized
Israel: Characterization of recharges for provision of stock-based compensation clarified
On 27 January 2021, the Israeli Tax Authority (ITA) published Circular 1/2021 that addresses the classification of a payment by an Israeli affiliate to a foreign parent company for stock-based compensation under an intragroup “recharge agreement.” In the circular, the ITA identifies the conditions under which a payment will be…
Continue Reading
Subscribe to unlock the full article and access premium financial content.
Click here to read the full story: Deloitte