Articles - Harris Consulting & Tax

Keeping To Tax Agreements

by Leon Harris
May 10, 2026

The District Court has ruled that taxpayers cannot break an agreement with the Israeli Tax Authority (ITA) by suddenly filing a legal opinion that took a different position (Weiss vs. Large Enterprises Assessing Officer, civil appeal 7265-02-23 of Oct 16,…

Roaring Lion War Compensation

by Leon Harris
May 10, 2026

The Knesset has just passed an Economic Assistance Plan Law on May 4, 2026, authorizing government compensation for businesses affected by Operation “Roaring Lion” (Book of Laws 3525). The next day, the Israeli Tax Authority (ITA) announced that it has…

No National Insurance Due On Passive Foreign Rental Income

by Leon Harris
March 17, 2026

An Israeli court has re-affirmed the principle that no national insurance (social security) contributions are due on passive foreign rental income.

Roaring Lion – Property Damage Relief

by Leon Harris
March 10, 2026

The Iranian missiles pack a punch, but some compensation is on offer from the Israeli government. Below we review some recent additions to the relief package. That said, the less needed, the better. Property claims: The Israel Tax Authority (ITA)…

Business Nearly As Usual

by Leon Harris
March 1, 2026

Dear Clients and Friends, Hope all is well. Yesterday, a new Iranian campaign erupted – called Lion’s Roar in Israel and Epic Fury in the US. Most Israelis are working from home. Others were called up to reserve duty. Children…

Digital Donations

by Leon Harris
February 28, 2026

By LEON HARRIS FEBRUARY 13, 2026 19:37 Charity used to begin at home, but now in Israel, it begins on the home page. As of January 1, the Israel Tax Authority required all charities to move over to an online system of…

Mortgage Blues

by Leon Harris
February 28, 2026

There are reports that some people are planning to stop repaying home mortgages. This apparently would be in protest over economic sanctions against IDF draft dodgers. The sudden loss of cash in the Israeli economy may cause a degree of chaos. Is…

M&A Notes Feb 6, 2026

by Leon Harris
February 6, 2026

M&A MAG!February 6, 2026 Edition Welcome to this edition of M&A NOTES, a magazine which focusses on the many aspects of business Mergers & Acquisitions. In this edition:• Article: Ready, Steady, Exit!• New book: M&A THIS WAY! Available here: https://mergeacq.com/ma-book/…

EU VAT Applies To Software As A Service (SAAS)

by Leon Harris
February 2, 2026

The EU Court of Justice has issued a VAT judgment that not only takes a last blast at Britain, it also causes collateral tax damage to US and other non-EU online platforms if they supply services to EU or UK…

OUT NOW! “M&A THIS WAY!” January 2026 Edition.

by Leon Harris
January 29, 2026

Practical guide book on how to prepare and succeed in an M&A deal. For company buyers, sellers, advisors and investors. For M&A deals of all sizes, including international M&A deals. Topics covered include: – Ingredients of an M&A deal; –…

Doing Business in Israel 2024