Israel
A. Progress in the implementation of the minimum standard
Israel has 58 tax agreements in force as reported in its response to the Peer Review questionnaire. Twenty-eight of those agreements comply with the minimum standard.
Israel signed the MLI in 2017 and deposited its instrument of ratification on 13 September 2018. The MLI entered into force for Israel on 1 January 2019. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
Israel has not listed its agreements with Germany and Switzerland under the MLI but indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in those two agreements .
Israel is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1
← 1. For its agreements listed under the MLI, Israel is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).