Migration of Intellectual Property from Israeli Technology Companies
Journal
Israel
International Transfer Pricing Journal 2019 (Volume 26), No. 3
In this article, the authors highlight the strength of the Israeli technology market and the upswing of foreign investment in Israel in various forms (e.g. acquisitions or the establishment of subsidiaries). They review the Israeli tax incentives for maintaining intellectual property (IP) within Israel, as well as both the OECD and Israeli principles of business restructuring, addressing the various resulting models, such as outright sale and licensing structures.