税务透明度和信息交换全球论坛：以色列2024年（第二轮，合并审查）：关于应要求交换信息的同行审议报告

Global Forumon Transparencyand Exchangeof Informationfor Tax Purposes:Israel 2024(Second Round,Combined Review)PEER REVIEW REPORT ON THE EXCHANGEOF INFORMATION ON REQUEST This peer review report was approved by the Peer Review Group of the Global Forum onTransparency and Exchange of Information for Tax Purposes (Global Forum) on18 June 2024 and adopted by the Global Forum members on 18 July 2024. It was preparedfor publication by the Global Forum Secretariat.This document, as well as any data and map included herein, are without prejudice to thestatus of or sovereignty over any territory, to the delimitation of international frontiers andboundaries and to the name of any territory, city or area.The statistical data for Israel are supplied by and under the responsibility of the relevantIsraeli authorities. The use of such data by the OECD is without prejudice to the status ofthe Golan Heights, East Jerusalem and Israeli settlements in the West Bank under theterms of international law.Note by the Republic of TürkiyeThe information in this document with reference to “Cyprus” relates to the southern part ofthe Island. There is no single authority representing both Turkish and Greek Cypriot peopleon the Island. Türkiye recognises the Turkish Republic of Northern Cyprus (TRNC). Until alasting and equitable solution is found within the context of the United Nations, Türkiyeshall preserve its position concerning the “Cyprus issue”.Note by all the European Union Member States of the OECD and the European UnionThe Republic of Cyprus is recognised by all members of the United Nations with theexception of Türkiye. The information in this document relates to the area under theeffective control of the Government of the Republic of Cyprus.Please cite this publication as:OECD (2024),Global Forum on Transparency and Exchange of Information for Tax Purposes:Israel 2024 (Second Round, Combined Review): Peer Review Report on the Exchange of Informationon Request, Global Forum on Transparency and Exchange of Information for Tax Purposes, OECDPublishing, Paris, https://doi.org/10.1787/c06214b4-en.ISBN 978-92-64-78899-2 (PDF)Global Forum on Transparency and Exchange of Information for Tax PurposesISSN 2219-4681 (print)ISSN 2219-469X (online)Photo credits:OECD with cover illustration by Renaud Madignier.Corrigenda to OECD publications may be found at: https://www.oecd.org/en/publications/support/corrigenda.html.© OECD 2024Attribution 4.0 International (CC BY 4.0)This work is made available under the Creative Commons Attribution 4.0 International licence. By using this work, you acceptto be bound by the terms of this licence (https://creativecommons.org/licenses/by/4.0/).Attribution– you must cite the work.Translations– you must cite the original work, identify changes to the original and add the following text:In the event of anydiscrepancy between the original work and the translation, only the text of original work should be considered valid.Adaptations– you must cite the original work and add the following text:This is an adaptation of an original work by the OECD.The opinions expressed and arguments employed in this adaptation should not be reported as representing the official viewsof the OECD or of its Member countries.Third-party material– the licence does not apply to third-party material in the work. If using such material, you are responsiblefor obtaining permission from the third party and for any claims of infringement.You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorsesyour use of the work.Any dispute arising under this licence shall be settled by arbitration in accordance with the Permanent Court of Arbitration(PCA) Arbitration Rules 2012. The seat of arbitration shall be Paris (France). The number of arbitrators shall be one. PEER REVIEW REPORT – SECOND ROUND, COMBINED REVIEW – ISRAEL © OECD 2024Tableof contentsReader’s guide                                                   5Abbreviations and acronyms                                        9Executive summary                                              11Summary of determinations, ratings and recommendations            19Overview of Israel                                                31PartA: Availability of information                                   37A1Legal and beneficial ownership and identity information              37A2Accounting records                                          80A3Banking information                                          91PartB: Access to information