ראשי » נגמר הדלק בחישוב הרר"ל במסע להונגריה!

נגמר הדלק בחישוב הרר"ל במסע להונגריה!

בפס"ד שניתן ע"י כב' השופט ד.מינץ מבית המשפט העליון נקבע כי לא ניתן לפרש את סעיף 94ב לפקודת מס הכנסה כך שהוא מאפשר לחשב רווחים ראויים לחלוקה במכירת מניות של חברה זרה שאינה כפופה למס בישראל. עוד ציין כב' השופט מינץ כי לפרשנותו של בית המשפט קמא לפיה בתוך תיבת המילים "רווחים שנתחייבו במס" נכנסים גם מיסי חוץ, אין אחיזה בלשון החוק שכן סע' 1 לפקודה קובע כי מס או מס הכנסה הוא בין אם "מס הכנסה ובין אם מס חברות המוטלים על פקודה זו"; והבחנה זו מובחנת מהמיסים המוגדרים בסעיף 199 לפקודה כמיסים המשתלמים ע"י תושב ישראל לרשויות המס בחו"ל, על הכנסה שהופקה באותה מדינה.

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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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