preface

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ECUADOR Embassy of Israel Av. La Coruna E25-58 Y San Ignacio Edificio Altana Plaza, Piso 5 Quito Telephone: 593-2-397-1500 Facsimile: 593-2-397-1555 E-mail: info@quito.mfa.gov.il EL SLAVADOR Embassy of Israel Torre B Piso 11 63 Avienda Sur Y Alameda Roosevelt San Salvador Telephone: 503-2211-3434 Facsimile: 503-2211-3443 E-mail: info@sansalvador.mfa.gov.il ERITREA Embassy of Israel Telephone: 291-1-188-626 Facsimile: 291-1-188-550 ETHIOPIA Embassy of Israel Higher 16 Kebele 22 House No. 283 P.O.Box 1266 Addis Ababa Telephone: 251-11-646-0999 Facsimile: 251-11-646-1961 E-mail: Info@addisababa.mfa.gov.il APPENDIX 4 EGYPT Embassy of Israel 6 Sharia Ibn El-Maleck Cairo Telephone: 20-2-333-21500 Facsimile: 20-2-333-21555 E-mail: info@cairo.mfa.gov.il Consulate General of Israel 15 Mina Street Kafar Abdon Roushdy Alexandria Telephone: 20-3-544-9501 Facsimile: 20-3-544-8136 E-mail: info@alexandria.mfa.gov.il FINLAND Embassy of Israel Yrjonkatu 36A 00100 Helsinki Telephone: 358-9-681-2020 Facsimile: 358-9-135-6959 E-mail: info@helsinki.mfa.gov.il FRANCE Embassy of Israel 3 Rue Rabelais Street 75008 Paris Telephone: 33-1-4076-5500 Facsimile: 33-1-4076-5555 E-mail: info@paris.mfa.gov.il Consulate General of Israel 146 Rue Paradis Marseille 13006 Telephone: 33-4-9153-3990 Facsimile: 33-4-9153-3994 E-mail: info@marseille.mfa.gov.il 156 BDO Israel
GEORGIA Embassy of Israel 61 D.Agmashenabeli Avenue Tbilsi 0102 Telephone: 995-32-556-500 Facsimile: 995-32-955-209 E-mail: press@tbilisi.mfa.gov.il EUROPEAN UNION Mission 40, Avenue de L’Obser v Atoire Bruxelles 1180 Belgium Telephone: 32-2-373-5500 Facsimile: 32-2-373-5677 E-mail: info@brussels.mfa.gov.il FEDERAL REPUBLIC OF GERMANY Embassy of Israel Auguste Victoria Strasse 74-75 Berlin 14193 Telephone: 49-30-8904-5500 Facsimile: 49-30-8904-5309 E-mail: info@berlin.mfa.gov.il GREECE Ebassy of Israel 1 Marathonodromou Street 15452 Paleo Psychico P.O.Box 65140 Athens Telephone: 30-210-670-5500 Facsimile: 30-210-670-5555 E-mail: info@athens.mfa.gov.il DOING BUSINESS IN ISRAEL GUATEMALA Embassy of Isarel 13 Avenida 14-07, Zone 10 Colonia Oakland Guatemala City Telephone: 502-2333-4624 Facsimile: 502-2333-6950 E-mail: info@guatemala.mfa.gov.il HUNGARY Embassy of Israel Fullank Utca 8 1026 Budapest 2 Telephone: 36-1-392-6200 Facsimile: 36-1-200-0783 E-mail: info@budapest.mfa.gov.il THE HOLY SEE Embassy of Israel Via Michle Mercati 12 Rome 00197 Telephone: 39-06-3619-8690/1/2 Facsimile: 39-06-3619-8626 E-mail: info-vat@holysee.mfa.gov.il INDIA Embassy of Israel 3 Aurangzeb Road New Delhi 110011 Telephone: 91-11-3041-4500 Facsimile: 91-11-3041-4555 E-mail: info@newdelhi.mfa.gov.il Consulate General of Israel 16 th floor NCPA Marg 194 Nariman Point 16 Mumbai 400 021 Telephone: 91-22-228-19993 Facsimile: 91-22-228-24727 E-mail: info@mumbai.mfa.gov.il BDO Israel 157
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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 108 and 109: 106 TAXATION Under the recent tax r
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Page 112 and 113: 110 TAXATION 8.2.2.6. Dividends Rec
Page 114 and 115: 112 TAXATION (3) Location of fixed
Page 116 and 117: 114 8.2.3.4. Rental Income from Out
Page 118 and 119: 116 TAXATION "Accommodating Year”
Page 120 and 121: 118 TAXATION "Privileged Securities
Page 122 and 123: 120 TAXATION 8.2.4.3. Tax exemption
Page 124 and 125: 8.3.4. Sale of Stocks 122 TAXATION
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Page 130 and 131: 8.5. TAXATION OF TRUSTS 128 TAXATIO
Page 132 and 133: 8.6.1. Definitions: 130 ♦ Israeli
Page 134 and 135: 132 5) Certain services rendered to
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
Page 144 and 145: 10.3. ISRAEL LAND ADMINISTRATION OF
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Page 148 and 149: Example A NIS Example B NIS APPENDI
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