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HMRC internal manual

Double Taxation Relief Manual

Israel: Agreements

The comprehensive agreement (SI1963/616) which had effect in 1961 was substantially amended by a further agreement (SI 1971/391), which came into force on 25 March 1971 and has effect

  • In the United Kingdom for
    1. Income Tax from 1968-69,
      1. Capital Gains Tax from 1968-69,
      2. Corporation Tax from 1 April 1968.
  • In Israel from the tax year beginning 1 April 1968.

If using the HMRC Intranet, the agreements can be viewed through the ‘New treaties/protocols in force’ link on the sidebar.

On the HMRC website, searching for ‘treaties in force Israel’ will provide a link to the treaty.

The text of the Tax Treaty can be found via