רן סמינר מיסים מעודכן2012

  • Published on
    14-Aug-2015

  • View
    680

  • Download
    3

Embed Size (px)

Transcript

  1. 1. Artzi, Hiba & Elmekiesse 2102 " " " -, , "2102/01/121
  2. 2. Artzi, Hiba & Elmekiesse2
  3. 3. ?Artzi, Hiba & Elmekiesse ", ", , , - ?3
  4. 4. ?" " 19/9364 " " " Artzi, Hiba & Elmekiesse " : " ." " , , ; , , , ."4
  5. 5. ? . Artzi, Hiba & Elmekiesse " " " : " 80/5692 "" - . " 90/6788 " " - . " 60/0111 " " - ?5
  6. 6. Artzi, Hiba & Elmekiesse (" " 80/5692) " "" (- "") 6
  7. 7. (" " 80/5692) : Artzi, Hiba & Elmekiesse , . , -, . - - , 621() ( - " ").7
  8. 8. (" " 80/5692) " ,"Dividend StrippingArtzi, Hiba & Elmekiesse , ("" ). "" . , " ( ) " , " 6 .8
  9. 9. (" " 80/5692) 800,227,7 .Artzi, Hiba & Elmekiesse 923,240,2 . 948,281,5 . , 8991 6() 951,935,2 . , .9
  10. 10. (" " 80/5692) " . , Artzi, Hiba & Elmekiesse , . , , . 01
  11. 11. (" " 80/5692) , ,(" 20/6221) " :Artzi, Hiba & Elmekiesse , , . 11
  12. 12. (" " 80/5692) ":Artzi, Hiba & Elmekiesse"... , ..., , ( ), , ( )stripped , ".21
  13. 13. (" " 80/5692) , , Artzi, Hiba & Elmekiesse" " . , " , : . , , - . " .31
  14. 14. (" " 80/5692) , , Artzi, Hiba & Elmekiesse " " . , " , : . , , - . " .41
  15. 15. (" " 80/5692)Artzi, Hiba & Elmekiesse , . " " ", "", , . 51
  16. 16. (" " 80/5692)" " : , , :Artzi, Hiba & Elmekiesse . - . "" , , , " ".6161
  17. 17. (" " 80/5692)Artzi, Hiba & Elmekiesse " ", , "" , , " ". , " " " ", , ."71
  18. 18. (" " 80/5692)Artzi, Hiba & Elmekiesse , 49() , ( 231), .8181
  19. 19. (" " 80/5692)" Artzi, Hiba & Elmekiesse : , 621() , , 6 , .9191
  20. 20. (" " 80/5692) 68 - " . :Artzi, Hiba & Elmekiesse" , , , , , , , . . " , , . 02
  21. 21. (" " 80/5692) :Artzi, Hiba & Elmekiesse " " . " " " " . 12
  22. 22. (" " 80/5692) :Artzi, Hiba & Elmekiesse . , , , . , , , , , . ? 22
  23. 23. (" " 80/5692) :Artzi, Hiba & Elmekiesse , , " " . 68 , . , , , . 32
  24. 24. (" " 80/5692) , , ,Artzi, Hiba & Elmekiesse . . , " " " " " " . ? " . 42
  25. 25. Artzi, Hiba & Elmekiesse (" " 90/6788) " " ( )" (-"") 4.52
  26. 26. (" " 90/6788) : 3991.21.41 " - 8 ,Artzi, Hiba & Elmekiesse 3991.21.13 ( !!) - 72 ( - """). (- "") 3991 " . 4991 " 4991.21.13 " - 2 . 4991, 5991. " - " - 4.22 . 9991, 11 , " " 4991. " " " .62
  27. 27. (" " 90/6788) :Artzi, Hiba & Elmekiesse 1. " ", ?2. ? 3. - ?72
  28. 28. (" " 90/6788) " " , Artzi, Hiba & Elmekiesse (23) ()(3) , 82 , . 82
  29. 29. (" " 90/6788) , "" . " Artzi, Hiba & Elmekiesse "" , : " (") (), ..." "... (") , " ." 92
  30. 30. (" " 90/6788) " " " Artzi, Hiba & Elmekiesse " ", . " ". ( 9991 "" , " ), , . 03
  31. 31. (" " 90/6788) ":Artzi, Hiba & Elmekiesse" , , 5991, " ." , "", . 13
  32. 32. (" " 90/6788) Artzi, Hiba & Elmekiesse "" " . " 2102 %5. 401 %52 . 23
  33. 33. Artzi, Hiba & Elmekiesse ?(" " 60/0111)(" 60-0111) "" " (- "") - 33
  34. 34. ? (" " 60/0111) : Artzi, Hiba & Elmekiesse " "" (- ""), . 1 , . 43
  35. 35. ? (" " 60/0111) , Artzi, Hiba & Elmekiesse , . 000,584,3 , . 000,186,1 .53
  36. 36. ? (" " 60/0111) , 68 Artzi, Hiba & Elmekiesse . , , .63
  37. 37. ? (" " 60/0111)Artzi, Hiba & Elmekiesse, . , 49 " 5991 .73
  38. 38. ? (" " 60/0111) ": " , Artzi, Hiba & Elmekiesse , . " , .83
  39. 39. ? (" " 60/0111)" " Artzi, Hiba & Elmekiesse : " . . , , "" . , , , ."( ..). 93
  40. 40. ? (" " 60/0111) ", Artzi, Hiba & Elmekiesse , . , " 49 , : 04
  41. 41. ? (" " 60/0111)" 49 Artzi, Hiba & Elmekiesse, 49 . , ." 14
  42. 42. ? (" " 60/0111) " 49 ,Artzi, Hiba & Elmekiesse " , . " " "", " " "" . 01/1681 .. . 24
  43. 43. - " , - 13 1102 ( , , Artzi, Hiba & Elmekiesse ), " - 1102, (: ""). ", " , " ", ( ) . 2102 . , " . . 34
  44. 44. - " , - , , , Artzi, Hiba & Elmekiesse " . . , " . ", . 44
  45. 45. - " , - " , Artzi, Hiba & Elmekiesse , " " , , . , " ", , , " . , .54
  46. 46. 0102.10.10 ( ) %52.Artzi, Hiba & Elmekiesse , 0102 , , () / . () 0102, / %52. 64
  47. 47. ( ) ("Artzi, Hiba & Elmekiesse 90/5794) (: ""). : 3691 "". . 2002 , - 55.3 . 74
  48. 48. ( ) " ? , Artzi, Hiba & Elmekiesse , , %01 ( 231). " "". , , , " : " , , , . , ".84
  49. 49. ( ) , " , Artzi, Hiba & Elmekiesse , " (" 10/1301). , , . . ". 94
  50. 50. ( ) " Artzi, Hiba & Elmekiesse , " : " - " ".... - - ". %51 .05
  51. 51. ( ) , : - Artzi, Hiba & Elmekiesse " " , . - " , " " . ( . " "" ??).15
  52. 52. ( )Artzi, Hiba & Elmekiesse: "" " , %51 ... 25
  53. 53. 2102.8.6 " Artzi, Hiba & Elmekiesse " ( ) " (" 11-50-23281 - 11-60-14664 ). : " " 74 ( "") " " ?35
  54. 54. 7791 . .Artzi, Hiba & Elmekiesse 0102 - 1102 . " . " ( ) " . " " 74 ( " " "") - 93 ( ) , .45
  55. 55. , , , "" , " " ,Artzi, Hiba & Elmekiesse : " " ( ") " " ( ). 74 " " "" , , (" 90/5001) , " " " . 55
  56. 56. : " Artzi, Hiba & Elmekiesse . ". , " , , " , " , , . : : " , ".65
  57. 57. .Artzi, Hiba & Elmekiesse , , 88 . , " 7002/5 ( 962) " " . " ", .75
  58. 58. , " (" 80-9531). , Artzi, Hiba & Elmekiesse 4002 , -28 , . : -05 . "" 88 , , ? 85
  59. 59. , "" , .Artzi, Hiba & Elmekiesse " : 88 : " ". (" "). ( ) " : " , " " .." ( , ..). 95
  60. 60. , , Artzi, Hiba & Elmekiesse , . , , , , ... " , . " . , , . 06
  61. 61. , ( 69Artzi, Hiba & Elmekiesse ), " : ", ". . 69 " , .16
  62. 62. , Artzi, Hiba & Elmekiesse :"... , , "". ... ."26
  63. 63. , ,Artzi, Hiba & Elmekiesse , . / . ? " , . ? 36
  64. 64. Artzi, Hiba & Elmekiesse64" "
  65. 65. - / : 1 2102, " /, (" 10/009) Artzi, Hiba & Elmekiesse 3002. " (, ), (). , %69 %001 . , . , , , , . 56
  66. 66. - / : " : 56 . Artzi, Hiba & Elmekiesse 66() . " 66() . , : - . . - 3 .66
  67. 67. - / : " (" 10/009), Artzi, Hiba & Elmekiesse 3 , . , " ", " " ( ). , , .76