Migration of Intellectual Property from Israeli Technology Companies

Journal
Author
Hubscher, S.; Houlie, J. (Jacky)
Country
Israel
Published Date
Issue
International Transfer Pricing Journal 2019 (Volume 26), No. 3
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the authors highlight the strength of the Israeli technology market and the upswing of foreign investment in Israel in various forms (e.g. acquisitions or the establishment of subsidiaries). They review the Israeli tax incentives for maintaining intellectual property (IP) within Israel, as well as both the OECD and Israeli principles of business restructuring, addressing the various resulting models, such as outright sale and licensing structures.