Israel has 58 tax agreements in force, as reported in its response to the Peer Review questionnaire. Twenty-five of those agreements, the agreements with Australia, Austria, Belgium, Canada, Denmark, Finland, France, Georgia, India, Ireland, Japan, Latvia, Lithuania, Luxembourg, Malta, the Netherlands, Poland, Portugal, Russia, Serbia, Singapore, the Slovak Republic, Slovenia, Ukraine, and the United Kingdom comply with the minimum standard.

Israel signed the MLI in 2017 and deposited its instrument of ratification on 13 September 2018. The MLI entered into force for Israel on 1 January 2019. Israel has not listed its agreements with Germany and Switzerland but indicated in its response to the Peer Review questionnaire that bilateral negotiations would be used with respect to those agreements.

Israel is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1

The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.

No jurisdiction has raised any concerns about their agreements with Israel.


← 1. For its agreements listed under the MLI, Israel is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).

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