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10.3. ISRAEL LAND ADMINISTRATION OFFICES Headquarters: 6 Shamay Street Jerusalem 94631 Telephone: (02) 620-8422 Fax: (02) 620-8427 Haifa District: 15 Pal Yam Street Haifa 33095 Telephone: (04) 863-0855 Fax: (04) 864-5537 Tel Aviv District 125 Menachem Begin Road Tel Aviv Telephone: (03) 763-2000 Fax: (03) 763-2010 Southern District: 4 Tikva Street Beer Sheba 84101 Telephone: (08) 626-4333 Fax: (08) 626-4250 Judea and Samaria District: Civil administration building POB 43, Beit El 90631 Telephone: (02) 997-7786 Fax: (02) 997-7770 The Golan Heights Masada POB 244, Masada 12435 Telephone: (04) 698-5208 142 ISRAEL LAND ADMINISTRATION Northern District: Plaza Hotel, Carmel Street Upper Nazareth 17000 Telephone: (04) 655-8211 Fax: (04) 655-8213 Jerusalem District: 216 Jaffa Street Jerusalem 91361 Telephone: (02) 531-8888 Fax: (02) 531-8706 Central District: 125 Menachem Begin Road Tel Aviv Telephone: (03) 763-2222 Fax: (03) 763-2132 Eilat Branch: Red Sea Shopping Center Eilat 88110 Telephone: (08) 637-6665 The Negev's Beduin Administration: 60 Hebron Road Beer Sheba Telephone: (08) 623-2293 Fax: (08) 628-9597 BDO Israel
11. BDO INTERNATIONAL 11.1. ABOUT BDO BDO International is a worldwide network of professional accounting and consulting firms, serving global and national organizations. Since its establishment in 1963, BDO has grown to become the fifth largest firm in this sector worldwide. From its European roots, BDO has developed a global network of 1,082 offices in 119 countries. More than 38,922 BDO partners and professional staff provide auditing, accounting, tax, financial and management advisory services in its locations around the world. BDO's special skills lie in combining its local knowledge, experience, and understanding of the international context to provide integrated global service. In BDO, common practice and quality control procedures do not constitute a constraint on innovation and independence of thought but represent the starting point. It is a full-service organization focusing on the needs of growing businesses. BDO's reputation derives from timely provision of creative and objective service. The organization takes pride in its clients' success and development, based on a personal relationship combining the benefits of professional knowledge, integrity and an entrepreneurial approach with an understanding of the client's immediate and long term requirements. This ensures provision of objective professional service of the highest quality, tailored to meet the individual needs of each client, whether governments, multinational companies, national businesses or private individuals. BDO Israel 143
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PREFACE This publication has been p
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7. INVESTMENT INCENTIVES AND TRADE
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8 THE ISRAELI ECONOMY IN 2010 The I
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1.2.4. Fiscal Developments 10 THE I
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12 THE ISRAELI ECONOMY IN 2010 1.2.
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14 THE ISRAELI ECONOMY IN 2010 Comp
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16 ISRAEL - GENERAL OVERVIEW Israel
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2.4. ISRAEL’S CURRENCY 18 ISRAEL
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Legal holidays in 2010 and 2011 are
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22 OVERVIEW OF ISRAEL’S HIGH-TECH
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OVERVIEW OF ISRAEL’S HIGH-TECH IN
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32 BUSINESS STRUCTURE The Companies
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34 BUSINESS STRUCTURE with respect
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36 BUSINESS STRUCTURE recommendatio
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38 BUSINESS STRUCTURE TASE regulati
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40 BUSINESS STRUCTURE ♦ Non-profi
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4.2.2. Prerequisites 42 BUSINESS ST
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44 BUSINESS STRUCTURE As mentioned
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46 BUSINESS STRUCTURE 4.3. INSURANC
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5.1.2. Distribution of Employees 48
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50 BUSINESS ENVIRONMENT As of Janua
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5.2. ANTITRUST LAW 52 BUSINESS ENVI
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5.3. INTERNATIONAL TRADE 54 BUSINES
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5.4. TRADE AGREEMENTS 56 BUSINESS E
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5.5. PROPRIETARY RIGHTS 58 BUSINESS
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60 ACCOUNTING AND AUDITING PERSPECT
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74 INVESTMENT INCENTIVES AND TRADE
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Page 130 and 131: 8.5. TAXATION OF TRUSTS 128 TAXATIO
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Page 136 and 137: 8.8.6. Real Estate Companies 134 TA
Page 138 and 139: 8.10. TAX TREATIES 136 TAXATION As
Page 140 and 141: 138 Dividends % Interest % TAXATION
Page 142 and 143: 140 FOREIGN EXCHANGE CONTROL AND PR
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Page 148 and 149: Example A NIS Example B NIS APPENDI
Page 150 and 151: APPENDIX 2 Industrial enterprises m
Page 152 and 153: Ministry of Justice 29 Tsalch Adin
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