DT10050 - Israel: Agreements in force

Title: Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Israel for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income

Signed: 26 September 1962

Statutory Instrument number: SI 1963 No.616

Entered into force: 13 February 1963

Has effect:

  • in Israel, from 1 April 1968
  • in the UK, in respect of income tax and capital gains tax, from 6 April 1968; in respect of corporation tax, from 1 April 1968

The text of the convention currently in force can be found at the following link: https://www.gov.uk/government/publications/israel-tax-treaties

Protocols amending the 1963 Convention

Title: Protocol between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Israel, Amending the Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, Signed at London on 26th September 1962

Signed: 20 April 1970

Statutory Instrument number: SI 1971 No.391

Entered into force: 25 March 1971

Has effect:

  • in Israel, from 1 April 1968
  • in the UK, in respect of income tax and capital gains tax, from 6 April 1968; in respect of corporation tax, from 1 April 1968

Title: Protocol between the Government of the United Kingdom of Great Britain and Northern Ireland and the state of Israel, Further Amending the Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Israel for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, Signed at London on 26th September 1962, as Amended by the Protocol Signed at London on 20th April 1970

Signed: 17 January 2019

Statutory Instrument number: SI 2019 No.1111

Entered into force: 28 October 2019

Has effect:

  • in Israel, from 1 January 2020
  • in the UK, in respect of income tax and capital gains tax, from 6 April 2020; in respect of corporation tax, from 1 April 2020