רו"ח רן ארצי - ארצי, חיבה, אלמקייס כהן

  • Published on
    22-Jan-2017

  • View
    87

  • Download
    2

Embed Size (px)

Transcript

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l

    " - , , , www.ahec-tax.co.il

    1

    - "

    - 9-

    D.D, , -

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l

    ,

    .

    .

    .""

    2

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l

    ,

    :,

    .1.

    .2.

    .3.

    .4.

    .5.

    .6.

    .7.

    .8.

    3

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l

    .

    ",

    .

    -""

    !-

    4

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l

    :

    .1.

    ,)2.

    .(,"

    3.

    .

    .4.

    5

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l

    -1.

    -

    .

    :)2.

    /,(/

    .--

    3.

    ,,,

    ."

    -

    6

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l

    -

    : .4

    , , : .

    ,

    .

    .

    .

    7

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l

    -1.

    .//"/"

    "2.

    /-

    ./

    ,-3.

    .

    ,,4.

    .

    -'855.

    .

    -

    8

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l

    :

    -1.

    -

    ,--"

    .

    (//)2.

    -

    ,

    ,

    .

    -(")

    9

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l

    ,?3.

    ,

    -

    ."

    -4.

    -

    .

    5.

    .

    -( ")

    10

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l

    :

    .1.

    .(")2.

    )"3.

    :(

    .

    .

    -

    11

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l

    -.1

    .

    due-"" diligence.

    ,"

    .

    .2

    "

    ."

    12

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l

    13

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l14

    104 ? ,

    )"","201119).(1129/07")

    ,",,

    .

    ",,"(":)...30.12.99.200030.11.99

    ,,.104,

    .1999,

    16.4.2001,,.31.12.1999

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l15

    104 ? ,

    .7.9.(2000-)1999,,

    ,",20022000.,

    ",.,"7.9-""

    ",".".

    )

    :(,,104"

    ")"'"::,"(1225/07

    104.....""....

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l16

    64,,306/88".,:,",'

    '64".,,,

    ."...,

    (705/05")",:,()"

    .

    ...,,,

    ."...

    104 ? ,

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l17

    104 ? ,

    ,,,,?

    ,2001-"99-,:,2001-,1999

    .(,)

    ",,""".

    ,?,?"

    ,??

    ,20%,

    ?,,

    ??"",

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l18

    104 ? ,

    /,

    ??

    .,,

    ??,"",?

    .(3017/94")

    ,!,

    ""BAD CASES MAKEBAD LAW".

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l19

    - - - 2

    )103,,(219')),,2

    .

    ,2,,,,

    ."

    ,,,,,2,.

    .

    .,,"(1982)"":,60%-40%-

    .

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l20

    - - - 2

    .,""

    ,,""

    .(""

    .

    "

    .,,

    '2",,

    .

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l21

    -

    103:()(1):,"

    (..,)";

    ,,,".

    .105,

    8898/10,.()104

    ,,.(-)."("-)

    ,-,()104,.

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l22

    -

    ",":.

    .()104",

    ,,.

    ),"("-)1994-",(

    ,

    ,,.-.

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l23

    -

    ()104":(2)1-(1)1:

    -)(-)(1),(

    ;

    (2),);",,

    .(..

    ,-:,.

    .,

    ,,.

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l24

    , -

    ',.,-2-

    .,'

    29836/15:

    ,(,).104,

    ,.

    ,,,,104

    .,104,.31/12/2015

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l25

    , -

    ,.

    ':,,./,

    .'

    (),104.104

    7368/15,,('103)""

    ."()"""

    ,,",,()-"

    .,2"

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l26

    , -

    .""-.,,,

    ,,,-

    .,,

    ,)

    .(

    "",-

    .

    ,.,""

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l27

    - (' ) ,

    (7566/13")"22.6.2015,'"

    .

    ,12%,2009.

    ,"(""-),50%

    .

    ,"""""".

    .,

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l28

    - (' ) ,

    94.

    :-.

    .

    ""-.,.""

    -,.,.""

    """.

    .

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l29

    - (' ) ,

    '94:."",

    30%25%-,-)

    .(

    )""10%,31.12.2002.(

    ,."",

    .

    " ' ".

    ". " '

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l30

    - (' ) ,

    ,,',,.

    ",-

    ()

    -().

    ,),""

    (:

    .

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l31

    - (' ) ,

    :,

    ,,-

    ,,.,40%,30%25%

    -.25%,

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l32

    -

    46205-08")"(":)"1.12.2015-

    "-(11"-

    ?"

    ()23.12.2008,,,"(":)"50%

    103.16.67%

    ".()103

    .

    14.6.2009,

    """0.5%

    .,

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l33

    -

    229,-

    .

    "

    .

    (")

    .,325

    ,

    ."

    ,".

    ,

    ."

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l34

    -

    ()"

    -103",-",

    .

    ,(2001)50")

    (

    .

    ,,(2')

    .":.

    ,

    ".

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l35

    -

    0.5%",,

    ,()103"".

    ":."0.5%...

    ,.

    :

    ,50%,.,

    .

    ,,229-

    ...17150%

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l36

    -

    ,

    .

    "".(2)103

    ),,(

    .,/

    2,0.5%-,

    ,,."

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l37

    " - ( ) 1.1.2003 "

    '""201613

    :).(227/14"181/14")

    ."(""

    :

    1965.",.

    10.4-,2007

    .,.

    20.6-"()"31.12.2002,,

    -,1.1.1996-31.12.2002)1.1.1996"11.7-,

    .(

    ,"(31.12.20061.1.2003)",

    -,(31.12.2006)

    .11.5

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l38

    " - ( ) 1.1.2003 "

    -,

    ,",,

    .

    ",3-,"

    :

    "-31.12.1995-.

    ,""-31.12.20021.1.1996-

    .11.7-".31.12.2002""

    )"-31.12.20061.1.2003-

    .(",

    ,"

    .([2())94]10%

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l39

    " - ( ) 1.1.2003 "

    +)",,

    150-)"31.12.2006,(

    ",.,10%,(

    ,,

    .","

    ".

    ,""(1())94,",,".,

    (1())94,"-.(2())94

    "(2())94",""(2())94,

    ",.

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l40

    " - ( ) 1.1.2003 "

    1())94,",),"(1())94132

    ,,().(31.12.20021.1.1996)"

    ,":,,".

    ,",.,

    "1.1.1996.

    "",",,FIFOLIFO

    .,

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l41

    " - ( ) 1.1.2003 "

    ,"),

    .",(,.,"

    ,-".

    ,,!,

    .".

  • Art

    zi, H

    iba,

    Elm

    ekie

    sse,

    Coh

    en

    www.ahec-tax .co . i l

    !

    42

    " - , , , 03-6133113: , 03-6134111: : 04-9118188: , 04-9118181: :

    www.ahec-tax.co.il