Israel: Underlying Tax
(1) Documents needed to support the underlying tax claim
The accounts showing the profits out of which the dividend was paid and the notice of assessment showing the final liability to tax will be required by the Underlying Tax Group.
(2) Spared taxes
Credit is available for spared taxes (see DT10057). A copy of the certificate granting tax spared status and the relevant page(s) of the company’s tax computation showing the spared tax should be sent to the Underlying Tax Group.