Afik News 227 29.03.2017

Afik News 227 29.03.2017

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Legislative Updates

March 15, 2017

Non reporting of a public company of data the company did not know due to negligence is not a ‎violation of the reporting obligations

A motion to approve a class action was filed against a public company that entered a cooperation agreement with an Internet search engine provider, arguing that the company withheld the fact that it did not comply with the policy of the search engine provider and is thus in breach of the agreement...
March 13, 2017

A closely-held claimant corporation will be obligated to deposit security for defendant’s costs even if it has cash in its treasury

An Israeli closely-held corporation filed a claim and the defendant demanded that it be required to deposit a security for defendant's costs if the claim is rejected, inter alia because of the financial status of the company's sole shareholder and despite the fact that the company presented documents showing profits in hundreds of thousands each year in recent years and large cash in its treasury...
February 22, 2017

An American LLC will be deemed a corporation and it can be chosen whether it will be “transparent” in Israel for tax purposes

An Israeli held an American LLC dealing with sale of medical insurance policies in the United States of America and held employees and offices in the United States of America with the management and control of the corporation from the USA.  The corporation purchased a number of rental apartments in the USA and because the LLC is transparent for tax purposes requested to recognize such purchases as...
March 15, 2017

An employer may not demand that employees use an attendance clock based on a fingerprint

A local authority demanded employees that their time print will be done by a fingerprint based attendance clock...
March 15, 2017

Use of a GPS based car system to differentiate between private and work related drives does not ‎obligate the Tax Authorities for calculation of car value for tax purposes

An employer installed in an employee's vehicle a GPS based system by which one can differentiate between private drives of the employee and work related drives and sought to obligate the employee only for the part of the vehicle value related to the private drives...
February 20, 2017

A party withdrawing from advanced negotiation for a land transaction due to a mistake in the feasibility of a transaction will pay damages

Negotiations were held between a seller of an apartment and a potential purchaser. At the last moment the seller withdraw and canceled the transaction after discovering that it will be subject to land betterment tax. The potential purchaser sued for damages...
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