Israel

A. Progress in the implementation of the minimum standard

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.

B. Implementation issues

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

Summary of the jurisdiction response - Israel

Treaty partners

Compliance

with the

standard

If compliant,

the alternative

implemented

Signature of

a complying

instrument

The alternative

implemented through the

complying instrument

(if not the MLI)

Comments

1

Armenia

No

N/A

Yes

N/A

2

Australia

Yes

PPT alone

N/A

N/A

3

Austria

Yes

PPT alone

N/A

N/A

4

Azerbaijan*

No

N/A

Yes

N/A

5

Belarus*

No

N/A

Yes

N/A

6

Belgium

Yes

PPT alone

N/A

N/A

7

Brazil

No

N/A

Yes

N/A

8

Bulgaria

No

N/A

Yes

N/A

9

Canada

Yes

PPT alone

N/A

N/A

10

China (People's Republic of)

No

N/A

Yes

N/A

11

Chinese Taipei*

No

N/A

Yes

N/A

12

Croatia

No

N/A

Yes

N/A

13

Czech Republic

No

N/A

Yes

N/A

14

Denmark

Yes

PPT alone

N/A

N/A

15

Estonia

No

N/A

Yes

N/A

16

Ethiopia*

No

N/A

Yes

N/A

17

Finland

Yes

PPT alone

N/A

N/A

18

France

Yes

PPT alone

N/A

N/A

19

Georgia

Yes

PPT alone

N/A

N/A

20

Germany

No

N/A

No

N/A

An amending protocol was initiated. It is compliant with Action 6 minimum standard.

21

Greece

No

N/A

Yes

N/A

22

Hungary

No

N/A

Yes

N/A

23

India

Yes

PPT alone

N/A

N/A

24

Ireland

Yes

PPT alone

N/A

N/A

25

Italy

No

N/A

Yes

N/A

26

Jamaica

No

N/A

Yes

N/A

27

Japan

Yes

PPT alone

N/A

N/A

28

Korea

No

N/A

Yes

N/A

29

Latvia

Yes

PPT alone

N/A

N/A

30

Lithuania

Yes

PPT alone

N/A

N/A

31

Luxembourg

Yes

PPT alone

N/A

N/A

32

Malta

Yes

PPT alone

N/A

N/A

33

Mexico

No

N/A

Yes

N/A

34

Moldova*

No

N/A

Yes

N/A

35

Netherlands

Yes

PPT alone

N/A

N/A

36

North Macedonia

No

N/A

Yes

N/A

37

Norway

No

N/A

Yes

N/A

38

Panama

No

N/A

Yes

N/A

39

Philippines*

No

N/A

Yes

N/A

40

Poland

Yes

PPT alone

N/A

N/A

41

Portugal

Yes

PPT alone

N/A

N/A

42

Romania

No

N/A

Yes

N/A

43

Russia

Yes

PPT alone

N/A

N/A

44

Serbia

Yes

PPT alone

N/A

N/A

45

Singapore

Yes

PPT alone

N/A

N/A

46

Slovak Republic

Yes

PPT alone

N/A

N/A

47

Slovenia

Yes

PPT alone

N/A

N/A

48

South Africa

No

N/A

Yes

N/A

49

Spain

No

N/A

Yes

N/A

50

Sweden

No

N/A

Yes

N/A

51

Switzerland

No

N/A

No

N/A

An amending protocol was initiated. It is compliant with Action 6 minimum standard.

52

Thailand

No

N/A

Yes

N/A

53

Turkey

No

N/A

Yes

N/A

54

Ukraine

Yes

PPT alone

N/A

N/A

55

United Kingdom

Yes

PPT alone

N/A

N/A

56

United States

No

N/A

Yes

N/A

57

Uzbekistan*

No

N/A

Yes

N/A

58

Viet Nam

No

N/A

Yes

N/A

Note

← 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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