ראשי » חברה פרטית המוחזקת על ידי חברה ציבורית לא תחשב לחברת בית

חברה פרטית המוחזקת על ידי חברה ציבורית לא תחשב לחברת בית

באוגוסט 2019 פורסם על ידי רשות המיסים חוזר בענין תיקון סעיף 64 שבוצע במסגרת תיקון 245 לפקודה שעוסק במיסוי "חברות בית". לאחרונה ניתן פס"ד בעניינה של חב' עופר נכסי רעננה אשר קבע כי חברה פרטית המוחזקת על ידי חברה ציבורית לא יכולה להיחשב ל"חברת בית" שכן לציבור יש עניין באותה חברה, ועל כן אין באפשרותה של חברת האם הציבורית להעביר אל דוחות המס שלה את ההכנסות של חברת הבת (משבח ומהכנסות שוטפות) לצורך קיזוז מהפסדיה בטענה שחברת הבת עומדת בהגדרת "חברת בית לפי סעיף 64 לפקודה.

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כנס רואי חשבון

השתתפותו של עו"ד ורו"ח סיימון יניב במושב שהתקיים בכנס לשכת רואי החשבון בישראל בנושא חקירות רואי חשבון ע"י רשות המיסים

עו״ד סימון יניב בוועדת הכספים בכנסת | 11.2.25

השתתפותו של עו"ד ורו"ח סיימון יניב כנציג לשכת רואי חשבון בדיון שנערך בועדת הכספים להדוף את הצעת חוק להגבלת הוצאות ותשומות במזומן

פסיקה תקדימית: גרוש יחויב במיליוני שקלים עקב התחייבות למיסוי בינלאומי בהסכם ממון

פסק הדין המונח לפנינו מעלה סוגיות מהותיות בדבר פרשנות הסכמי ממון וחבויות מס בינלאומיות במשפט המשפחה הישראלי. המקרה דנן עוסק בסכסוך בין בני זוג לשעבר,

כיצד יש לדווח על הכנסות בתיק של נפטר

כיצד מגישים דו"ח מס בתיק נפטר השאלה: לאחר פטירתו של נישום במס הכנסה, התיק משנה את שמו ליורשי המנוח… ז"ל. נשאלת השאלה כיצד יש להגיש

עו”ד ורו”ח סיימון יניב, מתמחה ובקיא בדיני המס והלבנת ההון, בעל ידע וניסיון רב בתחום המיסוי, מס הכנסה אזרחי ופלילי, מיסוי מקרקעין, מע”מ ומכס.

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