Afik News 049 14.05.2010

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Legislative Updates

In voluntary liquidation of a company the tax assessment as to the value for a shareholder in the company will be based on gross values

לאחרונה, דן בית המשפט העליון בשתי שאלות מרכזיות העולות בעת פירוק חברה מרצון. מהי הדרך לחשב לצורכי מס את שווי נכסי החברה המועברים לבעלי המניות והאם התמורה בידיו של בעל המניות צריכה להיות מחושבת בערכים "נטו" לאחר ניכוי המס שהחברה שלמה, או בערכים "ברוטו" הלוקחים בחשבון את מלוא ערך הנכסים...

The Court has discretion whether to appoint an arbitrator when the dispute does not fit the arbitration clause

בית המשפט העליון אישר החלטה של בית המשפט המחוזי בחיפה שלא למנות בורר בסכסוך בין צדדים אשר ההסכם ביניהם כלל סעיף בוררות. נקבע כי לבית המשפט סמכות שלא לכבד הסכם בוררות, גם אם ישתמש בה במשורה, כאשר חילוקי הדעות שאליהם התכוונו הצדדים שיוכרעו על ידי בורר, הם חילוקי דעות שאינם מתאימים לסוג הבורר שבחרו. במקרה זה סעיף הבוררות נועד לעסוק בשאלות בתחום ההנדסה המצריכות מומחיות מקצועית בתחום זה על מנת להכריע...

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April 30, 2010

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Afik News 050 27.05.2010

May 27, 2010

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