Our latest news, insights & events
The OECD published on 19 November, 2025 an update to the articles and Commentaries of the Model Tax Convention on

OECD Releases Update to the Model Tax Convention – New General Approach on Employees Working from Home and the Israeli Perspective
The Ministry of Finance and the Israeli Tax Authority (ITA) announced, in a joint press conference on November 2nd 2025,

Multi-Stage Reform in the Taxation of High-Tech Companies
On November 2, 2025, the Israel Tax Authority (“ITA”) published a circular regarding the transfer pricing framework for Israeli R&D

Income Attribution for R&D Centers and Post‑Acquisition IP Sales
As we enter the final quarter of 2025, we are pleased to present our Fourth Quarterly Update, focusing on a

Israeli Employment Law – Did You Know? privacy update
Introduction On October 28, 2025, the Tel Aviv District Court (Honorable Judge Yardena Sarusi) published its judgment in the tax

Taxpayer Wins in Landmark Transfer Pricing Case – Implications for M&A and Post-Transaction Sale of IP
Delaware’s Personal Data Privacy Act, effective January 2025, introduces new obligations for businesses processing personal data, emphasizing transparency, accountability and responsible

Delaware’s Personal Data Privacy Act Compliance Playbook
The Israeli Ministry of Finance published on October 5, 2025, a draft bill to implement the principles of the OECD’s

New draft bill to implement Pillar Two rules in Israel
We are very pleased and proud to announce that as of today, the CDS-LUTHI Group is joining with Herzog to

Herzog Patents in collaboration with CDS-LUTHI: A Strategic Partnership for Innovation
On August 25, 2025, the Israeli Tax Authority published a new “Voluntary Disclosure Procedure” effective until August 31, 2026 (hereinafter:

New Voluntary Disclosure Procedure in Israel
As we approach the holiday season in Israel, we are pleased to present our Third Quarterly Update for 2025. This

Did You Know? The Upcoming Holiday Season – Time to Plan Ahead
Introduction Selecting the corporate form is one of the most consequential early decisions a start-up’s founder will make. Entity choice



