© The Author (2009). Published by Oxford University Press. All rights reserved.
Israel—the implementation of the taxation of Trusts Law
Correspondence: *Alon Kaplan and Lyat Eyal, Advocates, Alon Kaplan Law Firm, 1 King David Blvd., Tel-Aviv 64953, Israel; Tel: +972-3-6954463; Email: alon@kaplex.com
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The tax reform in Israel began in 2003 when the tax system was converted from one of personal taxation to one of global taxation. Since this time, Israeli residents are taxed on their