The income tax treaty between Australia and Israel entered into force on 6 December 2019. The treaty, signed 28 March 2019, is the first of its kind between the two countries. Taxes Covered The treaty covers Australian income tax, resource rent taxes, and the fringe benefits tax, and covers Israeli income tax and company tax (including tax on capital gains), the tax imposed on gains from the alienation of property according to the Real Estate Taxation Law, and the tax imposed under the Petroleum Profits Taxation Law. Residence If a person other than an individual is considered resident in both...