Zero rating in Israel

Journal
Author
Potchebutzky, J.
Country
Israel
Published Date
Issue
International VAT Monitor 2001 (Volume 12), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Analysis of the conditions which must be fulfilled for supplies to be zero rated under Israeli law. In this respect, the Israeli tax administration appears to be reluctant to follow the reasoning of the Supreme Court.