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Shira Shine is a senior Partner and co-MD at Michael Shine & Partners, Law Firm, a leader in Israel in domestic and international tax planning, estate planning, and multinational family asset protection. Michael Shine and Partners, based in Herzliya Pituach, Israel, advises an international private client base of High Net Worth individuals and families, providing

Shira Shine Tax Laws in Israel: Taxation of Trusts Up until December 31, 2002, the Israeli tax regime was predominantly territorial, certainly with respect to income, although capital gains also carried an extra territorial liability in many cases. As of January 1, 2003, however, the method of taxation in Israel changed from territorial to personal;