חוק לתיקון פקודת מס הכנסה (מס' 221), התשע"ו-2016Law for the Amendment of the Income Tax Ordinance (No. 221), 2016 · automatic translation · suggest a correction

Official summary of the law (Knesset)

Law for Amendment of the Income Tax Ordinance (Amendment No. 221), 2016 (hereinafter - the Amendment), was passed in second and third reading on 28 March 2016. Part E2 of the Income Tax Ordinance regulates taxation in the case of structural change and merger of companies, cooperative societies and associations, but does not regulate structural change and merger of registered partnerships, to which an Income Tax Circular applies. The Amendment applied the provisions of the said Part E2 also to registered partnerships, with the necessary changes and with additional changes as directed by the Director of the Tax Authority.

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