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The US-Israel Legal Review 2019 35
CONTACT:
Dr. Alon Kaplan, Advocate & Notary
1 King David Boulevard
Tel Aviv 6495301
Israel
Tel +972-3-508-4966
Fax +972-3-508-4969
office@alonkaplan-law.com
www.alonkaplan-law.com
Meytal Liberman, Advocate
Herzog, Fox & Neeman Law Office
Asia House, 4 Weizmann St.
Tel Aviv 6423904
Israel
www.hfn.co.il
libermanm@hfn.com.il
NOTES
1 Alon Kaplan (General Editor), Trusts in Prime Jurisdictions,
fourth edition (April 2016), chapter on Israel.
2 http://www.oecd.org/isr
ael/israelsaccessiontotheoecd.htm.3 Central Bureau of Statisti
cs, Population, by Religion and Popu-lation Group, available at
https://www.cbs.gov.il/he/publica-tions/DocLib/2004/2.%20
Shnaton%20Population/st02_01.pdf(last accessed: Jan.
22, 2019 ).4 Central Bureau o
f Statistics, Population, by PopulationGroup, available at
https://www.cbs.gov.il/he/publications/doclib/2019/yarh
on1218/b1.pdf (last accessed: Jan. 22, 2019).
5 Central Bureau o
f Statistic, Immigrants, (1) By Period of Immi-
gration, Country of Birth and Last Country of Residence, available at https://www.cbs.gov.il/he/publications/doclib/2018/4.%20 shnatonimmigration/st04_04.pdf (last accessed: Jan. 22, 2019). 6 ISRAEL21c Staff, Israeli high-tech exits in 2017 totaled $7.44 billion, Israel21c (Dec. 31, 2017), available at https://www.is - rael21c.org/israeli-high-tech-exits-in-2017-tot aled-7-44-billion (last accessed: Jan. 22, 2019). 7 Succession Law, 5725-1965, 19 SH 215 (1964-65) (Isr.).8 Succession Law, §§ 135-136.
9 Succession Law, §§ 11, 12.
10 Succession Law, §§ 18-23.
11 Succession Law, § 19.
12 Succession Law, § 20.
13 Succession Law, § 22.
14 Succession Law, § 23.
15 CA 4660/94 Attorney-Gen. v. Lishitzky 55(1) PD 88, 115
[1999] (Isr.).
16 Succession Law, §§ 56-65.
17 CA 393/93 Doe v. the estate of Israel Levitt (Apr. 3, 1994), Nevo
Legal Database (by subscription) (Isr.).
18 Succession Law, § 39.
19 Succession Law, § 66.
20 Succession Law, § 66.
21 Succession Law, § 67A(b).
22 Succession Law, § 68(b).
23 Inheritance Regulations, 1998, KT 5923 (Isr.).
24 Law of Trust, 5739-1979, 33 LSI 41 (1966-1967) (Isr.).
25 Trust Law, §2.
26 Succession Law, §§ 97-106.
27 Insolvency and Economic Rehabilitation Law, 5778-2018,
2708 SH 310 (2018) (Isr.).
28 Namely: Contracts (General Part) Law, 5733-1973, 27 LSI 117
(1972-1973) (Isr.) and Contracts (Remedies for Breach of Con-
tract) Law, 5731-1970, 25 LSI 11 (1970-1971) (Isr.), and relevant
case law relating thereto.
29 Trust Law, § 17.
30 Succession Law, §§ 18-23, and 2.2. Inheritance under a will.
31 Succession Law, § 39.
32 Income Tax Ordinance ]New Version[, 5721-1961, 6 DMI 120,
§§ 75C-75R (1961) (Isr.).
33 Convention Between The Government Of The United States Of
America And The Government Of Israel With Respect To Taxes
On Income, U.S.-Israel, Nov. 11, 1975, available at https://mof.
gov.il/chiefecon/internationaltaxation/doclib/usa_eng.pdf(last
accessed: Jan. 22, 2019). 34 All of Israel’s treaties for the avoidance of double taxatio n areavailable at
https://mof.gov.il/en/InternationalAffairs/Interna-tionalTaxat
ion/Pages/AvoidanceDoubleTaxationTreaties.aspx(last access
ed: Jan. 22, 2019).