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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
, see all updates

Israel: Admissible and inadmissible taxes

Admissible for credit under the agreement

Income tax (including Capital Gains Tax).

Company Tax.

Tax on gains from the sale of land under the Land Appreciation Tax Law.


Services (Banks and Insurance Companies) Tax.

Profits tax when applied to financial institutions in lieu of VAT.