{"id":41266,"date":"2026-11-08T14:29:58","date_gmt":"2026-11-08T14:29:58","guid":{"rendered":"https:\/\/menoralaw.com\/mosad-keva-lehevra-zara\/"},"modified":"2026-11-08T14:30:00","modified_gmt":"2026-11-08T14:30:00","slug":"mosad-keva-lehevra-zara","status":"publish","type":"post","link":"https:\/\/menoralaw.com\/cs\/mosad-keva-lehevra-zara\/","title":{"rendered":"Permanent Establishment in Israel for a Foreign Company"},"content":{"rendered":"<\/p>\n<p>A foreign company has a permanent establishment (PE) in Israel when it does business here through a fixed place at its disposal, or through a person who acts for it and can bind it to contracts. Once that happens, Israel can tax the profits connected to that presence, and a set of registration and reporting duties follows. Many companies cross that line by accident: a sales rep working from a home office, a small local team, or an online business that adapts itself closely to Israeli customers.<\/p>\n<p>This guide explains in plain terms what a PE means under Israeli tax rules, what creates one, what doesn\u2019t, and what to do before you hire anyone or sign a lease in Israel. It is written for foreign companies, founders and in-house teams who are planning to operate in Israel, or who already do and want to know where they stand.<\/p>\n<div data-blg-cta=\"after_tldr\" data-blg-cta-layout=\"split\" style=\"margin:28px 0;font-family:-apple-system, BlinkMacSystemFont, &apos;Segoe UI&apos;, Roboto, Helvetica, Arial, sans-serif\">\n<div style=\"border-radius:26px;padding:min(22px,3.2vw);background:radial-gradient(circle at 100% 0%,#f1e7e1 0 150px,rgba(255,255,255,0) 151px),radial-gradient(circle at 0% 100%,#f1e7e1 0 130px,rgba(255,255,255,0) 131px),linear-gradient(180deg,#f6efeb 0%,#faf7f5 100%)\">\n<div style=\"background:#ffffff;border-radius:18px;overflow:hidden\">\n<div style=\"display:flex;flex-wrap:wrap\">\n<div style=\"flex:1 0 36%;min-width:220px;padding:30px 76px 30px 26px;color:#ffffff;background:linear-gradient(104deg,#432d21 0%,#1f150f 82%,rgba(0,0,0,0) 82.15%)\">\n<div style=\"margin:0 0 14px\"><span style=\"display:inline-block;max-width:100%;border-radius:999px;padding:6px 13px;font-size:12px;font-weight:800;letter-spacing:0.1em;text-transform:uppercase;line-height:1.3;background:#ffffff;color:#593c2b\">Menorsk\u00fd z\u00e1kon<\/span><\/div>\n<div style=\"font-size:12px;opacity:0.75\">menoralaw.com<\/div>\n<\/div>\n<div style=\"flex:999 1 300px;min-width:0;padding:30px 28px\">\n<div style=\"font-size:23px;font-weight:800;line-height:1.2;letter-spacing:-0.01em;color:#1f2937;margin:0\">Plan Your Israeli Business Presence<\/div>\n<div style=\"width:56px;height:6px;border-radius:3px;background:#B37957;margin:12px 0 14px\"><\/div>\n<div style=\"font-size:15px;line-height:1.55;color:#64748b;margin:0 0 22px\">Menora Law helps international clients navigate Israeli business law, including the legal questions that can arise when operating from abroad.<\/div>\n<p><a href=\"https:\/\/menoralaw.com\/cs\/\" style=\"display:inline-flex;align-items:center;gap:9px;border-radius:10px;font-weight:700;font-size:15px;text-decoration:none;padding:13px 22px 13px 26px;background:#B37957;color:#ffffff\">Explore Israeli legal support<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<h2 id=\"tldr\" tabindex=\"-1\">TL;DR<\/h2>\n<ul>\n<li>A PE is usually a fixed place of business at your disposal in Israel, or a dependent agent in Israel who has authority to conclude contracts for you.<\/li>\n<li>Preparatory or auxiliary activities, such as storage, simple purchasing or information gathering, are generally outside the PE definition under Israel\u2019s treaty model.<\/li>\n<li>An internet-based business can, in some circumstances, be treated as having a PE in Israel, even with no server here.<\/li>\n<li>A PE brings Israeli corporate tax on attributable profits, and usually registration, VAT and annual return obligations.<\/li>\n<li>The safest time to check is before the first employee, office or agent. Fixing it afterward is harder.<\/li>\n<\/ul>\n<h2 id=\"what-permanent-establishment-means-in-israel\" tabindex=\"-1\">What \u201cpermanent establishment\u201d means in Israel<\/h2>\n<p>The concept comes from international tax law. In general, a company is taxed on its business profits in the country where it is resident. If it carries on business in another country through a PE there, that other country may tax the profits attributable to the PE. That is the principle set out in the <a href=\"https:\/\/www.law.uh.edu\/faculty\/wstreng\/InternationalTax2015\/OECDModelTreaty-2014.pdf\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">OECD Model Tax Convention<\/a>, which most of Israel\u2019s tax treaties follow in structure.<\/p>\n<p>The Israel Tax Authority applies the same logic. Its <a href=\"https:\/\/www.gov.il\/BlobFolder\/policy\/income-tax-professional-inst-04-2016\/he\/Policy_IncomeTaxProfessionalInst_hoz_kalkala_2016.pdf\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">Tax Circular 4\/2016<\/a>, published in April 2016, says a PE exists when a foreign company\u2019s business is conducted through a fixed place of business at its disposal, or through a dependent agent with authority to conclude contracts on its behalf. That is consistent with the OECD definition.<\/p>\n<p>Two parts of that sentence matter most:<\/p>\n<ul>\n<li><strong>Fixed place of business.<\/strong> Think of an office, a branch, a store, a warehouse, a workshop or a factory. A treaty definition such as <a href=\"https:\/\/www.irs.gov\/pub\/irs-trty\/israel.pdf\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">Article 5 of an Israeli tax treaty<\/a> lists these examples, and also counts a building site or construction project that continues for more than six months, or substantial equipment kept in the country for more than six months.<\/li>\n<li><strong>Dependent agent.<\/strong> This is someone who acts for your company in Israel and has the authority to conclude contracts in its name. An independent distributor selling on its own account is a different story. An employee or exclusive representative who closes deals for you is the classic problem case.<\/li>\n<\/ul>\n<p>\u201cAt its disposal\u201d is broader than \u201cowned\u201d or \u201cleased.\u201d A desk you use regularly in a partner\u2019s office, or an employee\u2019s home that you rely on as your Israeli base, can qualify depending on the facts.<\/p>\n<h2 id=\"what-can-create-a-pe-in-practice\" tabindex=\"-1\">What can create a PE in practice<\/h2>\n<p>Legal tests are one thing. Here is how they tend to show up for real companies entering Israel.<\/p>\n<table>\n<thead>\n<tr>\n<th>Situation<\/th>\n<th>PE risk<\/th>\n<th>Why<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>You lease an office in Tel Aviv for your sales and management team<\/td>\n<td>High<\/td>\n<td>A fixed place of business at your disposal<\/td>\n<\/tr>\n<tr>\n<td>An Israeli-resident employee signs customer contracts for you<\/td>\n<td>High<\/td>\n<td>A dependent agent with authority to conclude contracts<\/td>\n<\/tr>\n<tr>\n<td>A construction or installation project in Israel that runs longer than six months<\/td>\n<td>High<\/td>\n<td>Treaty rules treat long-running sites and projects as a PE<\/td>\n<\/tr>\n<tr>\n<td>A warehouse used only to store and deliver your goods<\/td>\n<td>Generally low<\/td>\n<td>Storage and delivery are usually carved out<\/td>\n<\/tr>\n<tr>\n<td>An employee who only gathers market information from a home office<\/td>\n<td>Generally low, but fact-dependent<\/td>\n<td>Information gathering is a preparatory activity, unless the role grows<\/td>\n<\/tr>\n<tr>\n<td>An online service with Israeli reps who identify customers and manage relationships<\/td>\n<td>Can be high<\/td>\n<td>The Tax Authority has addressed this directly, see below<\/td>\n<\/tr>\n<tr>\n<td>An independent distributor buying and reselling your products on its own account<\/td>\n<td>Generally low<\/td>\n<td>Not a dependent agent<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Treat the table as a first screen, not a verdict. The Tax Authority looks at what people actually do, not at job titles or contract labels.<\/p>\n<h3 id=\"employees-and-representatives\" tabindex=\"-1\">Employees and representatives<\/h3>\n<p>The most common route to a PE is a person, not a premises. A foreign company hires a business developer in Israel, gives them a company laptop and lets them work from home. At first they only introduce the product. Over time they negotiate prices, and eventually they sign. At that point you have a dependent agent, and arguably a fixed place at your disposal too.<\/p>\n<p>The point to watch is the authority to conclude contracts, and also the practical habit of negotiating the key terms locally while someone abroad merely signs. We advise clients to design the sales process on purpose, so the roles in Israel match the position they want to hold with the tax authorities.<\/p>\n<h3 id=\"online-businesses\" tabindex=\"-1\">Online businesses<\/h3>\n<p>Many foreign companies assume that selling online from abroad can never create a PE in Israel. The Tax Authority does not share that view in every case. According to the <a href=\"https:\/\/www.gov.il\/en\/pages\/sa-110416-3\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">Israel Tax Authority\u2019s guidance on foreign companies operating through the internet<\/a>, a PE can be determined in Israel when a company\u2019s activity is mainly conducted online and additional conditions exist. Examples include representatives who help identify Israeli customers, collect information, manage customer relations, and adapt the service to Israeli customers in language, style or currency.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/menoralaw.com\/wp-content\/uploads\/2026\/11\/1794148194057_Four-online-business-activities-relevant-to-Israeli-PE.jpeg\" alt=\"Four online business activities relevant to Israeli PE\" title=\"\"><\/p>\n<p><a href=\"https:\/\/www.internationaltaxreview.com\/article\/2gq2poiivuype846duiw7\/itrworldtax\/international-taxation-in-israel\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">International Tax Review<\/a> reports that, under the same circular, a PE can arise even where no internet server sits in Israel. It also notes that certain activities by representatives or employees of an Israeli affiliate, such as identifying potential customers, marketing and managing client relationships, may create a PE when they are carried out with the help of a place of business in Israel.<\/p>\n<p>So a server location is not the test. The test is who does what, from where, for Israeli customers.<\/p>\n<p>There is another layer. The same circular explains that a foreign company that is not a resident of a treaty country, and that does business through the internet in Israel, can be taxed under Israeli domestic law (section 4A of the Income Tax Ordinance) without anyone needing to prove a treaty PE. In other words, the treaty shield only helps companies that are residents of a treaty country.<\/p>\n<h2 id=\"activities-that-usually-do-not-create-a-pe\" tabindex=\"-1\">Activities that usually do not create a PE<\/h2>\n<p>Treaties exclude a list of activities of a preparatory or auxiliary nature. The <a href=\"https:\/\/www.irs.gov\/pub\/irs-trty\/israel.pdf\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">treaty text for Article 5<\/a> says a PE does not include a fixed place of business used only for:<\/p>\n<ul>\n<li>storage, display or delivery of goods;<\/li>\n<li>purchasing goods or collecting information;<\/li>\n<li>advertising, supplying information, scientific research or similar preparatory or auxiliary activities;<\/li>\n<li>a building site that continues for no more than six months.<\/li>\n<\/ul>\n<p>The key word is \u201conly.\u201d A small Israeli office that starts as a research or information post but also helps close deals no longer fits the exemption. The same is true when the supposedly auxiliary activity is, in fact, the core of your business. A company that exists to provide research services cannot call research \u201cauxiliary.\u201d<\/p>\n<p>The Israel Tax Authority has also addressed the case where the main activity of the foreign company is one of the listed exceptions. If you rely on an exception, document why the activity is preparatory, and review that file whenever the Israeli role changes.<\/p>\n<h2 id=\"pe-is-not-the-same-as-israeli-tax-residency\" tabindex=\"-1\">PE is not the same as Israeli tax residency<\/h2>\n<p>Founders often mix up two separate questions, so it helps to keep them apart.<\/p>\n<ul>\n<li><strong>Permanent establishment<\/strong> asks whether a foreign company that is a resident elsewhere has a taxable presence in Israel.<\/li>\n<li><strong>Tax residency<\/strong> asks whether the company itself is an Israeli resident. According to <a href=\"https:\/\/www.oecd.org\/content\/dam\/oecd\/en\/topics\/policy-issue-focus\/aeoi\/israel-residency.pdf\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">Israel\u2019s residency information published through the OECD<\/a>, a body of persons is an Israeli tax resident if it is incorporated in Israel, or if its business and management are activated from Israel.<\/li>\n<\/ul>\n<p>The consequences differ. A resident company is generally taxed on a worldwide basis. A foreign company with only a PE is taxed on the profits attributable to that PE. This is why where your key decisions are made matters. If your board and senior management start running the company from Tel Aviv, the question is no longer about a PE. It becomes whether the whole company is managed and controlled from Israel.<\/p>\n<p>Both issues can be live at once, and each calls for its own analysis. The structure you choose for Israel, whether a local subsidiary, a branch or a pure cross-border model, is the main tool for managing them.<\/p>\n<h2 id=\"taxes-and-filings-when-a-pe-exists\" tabindex=\"-1\">Taxes and filings when a PE exists<\/h2>\n<p>If a PE exists, expect these consequences. The details depend on the facts and on any applicable treaty, so treat this as a map, not a filing checklist.<\/p>\n<h3 id=\"corporate-tax-on-attributable-profits\" tabindex=\"-1\">Corporate tax on attributable profits<\/h3>\n<p>Profits attributable to the PE are taxed in Israel at the corporate rate, which is <a href=\"https:\/\/israeltax.org\/he\/mas-khavarot\/gufim-meyukhadim\/hevra-zarit-misui.php\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">23% according to a published Israeli tax guide<\/a>. Rates can change, so confirm the current rate before you model your numbers.<\/p>\n<h3 id=\"how-profit-is-attributed\" tabindex=\"-1\">How profit is attributed<\/h3>\n<p>The amount taxed is not simply a share of global profit. According to the Tax Authority\u2019s circular, once a PE is established for a company that is a resident of a treaty country, profit attribution follows the OECD\u2019s 2010 report on attributing profits to PEs. It uses the \u201cfunctional separate entity\u201d approach and the arm\u2019s length principle: the PE is treated as if it were a separate, independent enterprise carrying out the same or similar activities in the same or similar conditions.<\/p>\n<p>The treaty text expresses the same idea. <a href=\"https:\/\/www.unclefed.com\/ForTaxProfs\/Treaties\/israel.pdf\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">It says<\/a> that attributable profits are those reasonably expected if the PE were an independent entity dealing wholly independently, allows deductions that are reasonably connected with those profits, and denies attribution merely because the PE bought goods for the company.<\/p>\n<p>This is where good documentation pays off. The functions your Israeli team performs, the risks they carry and the assets they use drive the number. A clear intercompany agreement and a pricing file prepared in advance are far easier than reconstructing them during an audit.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/menoralaw.com\/wp-content\/uploads\/2026\/11\/1794148179359_How-profit-is-attributed.jpeg\" alt=\"How profit is attributed\" title=\"\"><\/p>\n<h3 id=\"registration-and-reporting\" tabindex=\"-1\">Registration and reporting<\/h3>\n<p>A published guide to foreign company taxation says a foreign company that sets up a PE should register with the Companies Registrar within a month, open an income tax file, register for VAT, keep books for its Israeli activity and file an annual Israeli return. That matches what we see in practice: the PE is treated as a real taxpayer, with its own paper trail.<\/p>\n<p>VAT deserves a separate mention. The Tax Authority\u2019s circular states that a foreign company providing services over the internet to Israeli residents and doing business in Israel must register as a taxable person and appoint a representative under sections 52 and 60 of the VAT Law. It must also report and pay VAT on its transactions with Israeli residents. VAT exposure can exist whether or not an income tax PE is found, so it should be reviewed on its own.<\/p>\n<h2 id=\"branch-subsidiary-or-no-presence-how-to-choose\" tabindex=\"-1\">Branch, subsidiary or no presence: how to choose<\/h2>\n<p>If you are going to operate in Israel, you will usually pick one of three paths.<\/p>\n<ol>\n<li><strong>An Israeli subsidiary.<\/strong> A separate Israeli company with its own books and its own tax return. It keeps Israeli activity in one legal entity and often gives local customers, banks and employees a familiar counterparty. Intercompany pricing still has to be at arm\u2019s length.<\/li>\n<li><strong>A branch (a registered foreign company).<\/strong> The foreign company itself registers in Israel. This is simple to set up, but the foreign company is directly exposed to Israeli obligations through the branch.<\/li>\n<li><strong>Cross-border operations with no Israeli footprint.<\/strong> Possible for some models, such as selling goods from abroad through independent distributors. It works only if the activity on the ground really stays inside the exemptions above.<\/li>\n<\/ol>\n<p>There is no universally best option. The right one depends on headcount, who signs contracts, where decisions are made, the tax treatment of your home country, and your plans for funding or an exit. A company planning to raise money in Israel, or to eventually list, will often prefer a local entity from the start.<\/p>\n<h2 id=\"a-practical-checklist-before-you-hire-or-lease-in-israel\" tabindex=\"-1\">A practical checklist before you hire or lease in Israel<\/h2>\n<p>Run through these questions with your legal and tax advisors before the first Israeli hire or contract.<\/p>\n<ol>\n<li><strong>What will the person or office actually do?<\/strong> Write down the real functions: prospecting, negotiating, closing, support, delivery.<\/li>\n<li><strong>Who has authority to sign?<\/strong> If Israeli-based staff can bind the company, assume you may have a dependent agent.<\/li>\n<li><strong>Do you have a place at your disposal?<\/strong> Include home offices, co-working desks and space in a partner\u2019s premises.<\/li>\n<li><strong>Are you tailoring the product to Israelis?<\/strong> Hebrew content, shekel pricing and local reps all feed the online-business analysis.<\/li>\n<li><strong>Where is the company managed from?<\/strong> Keep residency in view alongside the PE question.<\/li>\n<li><strong>Which treaty, if any, applies?<\/strong> Treaty relief depends on your home country\u2019s residency and its treaty with Israel, so check this early.<\/li>\n<li><strong>Is VAT in play?<\/strong> Review VAT registration and representative requirements for Israeli customers.<\/li>\n<li><strong>Have you documented the structure?<\/strong> Intercompany agreements, job descriptions and a short memo of the reasoning will save time later.<\/li>\n<\/ol>\n<p>If you already have people in Israel and have never checked, do the review now. Fixing a structure going forward is almost always cheaper than explaining the past to an assessing officer.<\/p>\n<h2 id=\"how-menora-law-helps-foreign-companies-in-israel\" tabindex=\"-1\">How Menora Law helps foreign companies in Israel<\/h2>\n<p>We work with international companies that want to operate in Israel without guessing at the rules. That includes helping you <a href=\"https:\/\/menoralaw.com\/cs\/\" target=\"_blank\" rel=\"noopener\">start a company in Israel<\/a>, handling corporate structuring, representing international companies in Israel, and advising on the legal side of mergers, IP and startup activity. Because we work with overseas clients, a lot of this happens remotely, with on-site consultations available when they are useful.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/menoralaw.com\/wp-content\/uploads\/2026\/07\/1779413311271_menoralaw.jpg\" alt=\"Menorsk\u00fd z\u00e1kon\" title=\"\"><\/p>\n<p>If you are weighing a branch against a subsidiary, or you suspect an employee or an office in Israel has already created a PE, <a href=\"https:\/\/menoralaw.com\/cs\/\" target=\"_blank\" rel=\"noopener\">contact Menora Law<\/a> and we will go through your facts with you. We reply quickly, and you won\u2019t need to travel to Israel to get started.<\/p>\n<h2 id=\"our-perspective\" tabindex=\"-1\">Our perspective<\/h2>\n<blockquote>\n<p>Most foreign companies don\u2019t come to us with a tax question. They come with a business plan: a first hire, a pilot customer, a lease. The permanent establishment issue is hiding inside that plan, and it is much easier to deal with while the plan is still on paper.<\/p>\n<p>We think of it as a design problem. Israeli rules look at what people really do, so the structure should match the business you actually intend to run. A well-chosen entity, clear signing authority and honest job descriptions go a long way. Done early, they cost little. Done late, they tend to involve amended filings and difficult conversations.<\/p>\n<p>Our practice is built around international clients dealing with Israeli law. We cover company formation, corporate structuring, representation of foreign companies, intellectual property and startup matters in one place, so the PE question gets answered together with the contracts, the entity and the IP, not in a silo. And because we work remotely with overseas clients, you get a direct line to a lawyer who knows how Israeli practice works on the ground.<\/p>\n<p>Every situation is different, and we would rather spend an hour understanding yours than hand you a generic answer.<\/p>\n<p><em>Menorsk\u00fd z\u00e1kon<\/em><\/p>\n<\/blockquote>\n<h2 id=\"faq\" tabindex=\"-1\">FAQ<\/h2>\n<h3 id=\"can-one-employee-in-israel-create-a-pe-for-my-foreign-company\" tabindex=\"-1\">Can one employee in Israel create a PE for my foreign company?<\/h3>\n<p>Yes, it is possible. If the employee works from a place at the company\u2019s disposal, or has authority to conclude contracts in its name, the Tax Authority may treat the company as having a PE. An employee who only performs preparatory or auxiliary tasks is less likely to trigger one, but the actual duties decide it.<\/p>\n<h3 id=\"does-my-website-alone-create-a-permanent-establishment-in-israel\" tabindex=\"-1\">Does my website alone create a permanent establishment in Israel?<\/h3>\n<p>A website by itself generally does not. The Tax Authority\u2019s circular looks at additional factors, such as local representatives who identify customers and manage relationships, and tailoring of the service to Israeli customers. Even then, a server in Israel is not required for a PE to be found.<\/p>\n<h3 id=\"what-is-the-difference-between-a-pe-and-an-israeli-subsidiary\" tabindex=\"-1\">What is the difference between a PE and an Israeli subsidiary?<\/h3>\n<p>A PE is a taxable presence of the foreign company itself, while a subsidiary is a separate Israeli legal entity with its own tax return. A subsidiary is often the cleaner way to keep Israeli activity in one place. Pricing between the two must still follow the arm\u2019s length principle.<\/p>\n<h3 id=\"do-i-need-to-register-if-i-have-a-pe\" tabindex=\"-1\">Do I need to register if I have a PE?<\/h3>\n<p>Usually yes. A foreign company with a PE should expect to register with the Companies Registrar, open an income tax file, deal with VAT and file annual returns. Registration timing and details depend on your facts, so confirm them with counsel before you start operating.<\/p>\n<h3 id=\"can-a-tax-treaty-protect-me-from-israeli-tax\" tabindex=\"-1\">Can a tax treaty protect me from Israeli tax?<\/h3>\n<p>A treaty can limit Israel\u2019s right to tax business profits to those attributable to a PE, but only if your company is a resident of a treaty country. Companies outside a treaty may be taxed under domestic law without a PE test. Check your residency and the specific treaty early.<\/p>\n<h2 id=\"sources\" tabindex=\"-1\">Sources<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.law.uh.edu\/faculty\/wstreng\/InternationalTax2015\/OECDModelTreaty-2014.pdf\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">OECD Model Tax Convention on Income and on Capital, condensed version (2014)<\/a><\/li>\n<li><a href=\"https:\/\/www.gov.il\/BlobFolder\/policy\/income-tax-professional-inst-04-2016\/he\/Policy_IncomeTaxProfessionalInst_hoz_kalkala_2016.pdf\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">Israel Tax Authority, Tax Circular 4\/2016 (gov.il)<\/a><\/li>\n<li><a href=\"https:\/\/www.gov.il\/en\/pages\/sa-110416-3\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">Israel Tax Authority guidance on foreign companies operating through the internet (gov.il)<\/a><\/li>\n<li><a href=\"https:\/\/www.internationaltaxreview.com\/article\/2gq2poiivuype846duiw7\/itrworldtax\/international-taxation-in-israel\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">International Tax Review, International taxation in Israel<\/a><\/li>\n<li><a href=\"https:\/\/www.irs.gov\/pub\/irs-trty\/israel.pdf\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">Israeli income tax treaty, Article 5 text<\/a><\/li>\n<li><a href=\"https:\/\/www.unclefed.com\/ForTaxProfs\/Treaties\/israel.pdf\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">Israeli income tax treaty text, business profits provisions<\/a><\/li>\n<li><a href=\"https:\/\/www.oecd.org\/content\/dam\/oecd\/en\/topics\/policy-issue-focus\/aeoi\/israel-residency.pdf\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">Israel residency information for tax purposes (OECD)<\/a><\/li>\n<li><a href=\"https:\/\/israeltax.org\/he\/mas-khavarot\/gufim-meyukhadim\/hevra-zarit-misui.php\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">Foreign company taxation in Israel, Israeli tax guide<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>When does a foreign company have a permanent establishment in Israel? 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