Polish Court Limits Exemption for Dividend Payments to Swiss Parent

by Janusz Fiszer

Reprinted from Tax Notes Int’l, January 11, 2016, p. 131


אפיק ושות' מרכינה ראשה לזכרו של דייוויד רוברט ג'ונס המוכר יותר תחת שם הבמה דייוויד בואי

(8 ינואר, 1947 – 10 ינואר, 2016) - מגדולי הזמרים בדורנו.

Afik & Co. bows it head in memory of David Robert Jones more known by his stage name David Bowie (8 January, 1947 – 10 January, 2016) – one of the greatest singers of our age.


 הגיליון המקצועי הדו שבועי של אפיק ושות', עורכי דין ונוטריון


The Bi-Weekly Professional Magazine of Afik & Co, Attorneys and Notary

החשמונאים 103, ת.ד. 20144 תל אביב- יפו 6120101, טלפון 03-609.3.609 פקס 03-609.5.609

 תוכן עניינים

 Afik et Co. commémore la date de naissance de l'héroïne française Jeanne d'Arc (6 Janvier, 1412 - 30 mai 1431)

אפיק ושות' מציינת את יום הולדתה של המצביאה צרפתייה ז'אן ד'ארק (6 ינואר, 1412 – 30 מאי, 1431)


Afik and Co. commemorates the birth date of French heroine Jeanne d'Arc (6 January, 1412 - 30 May, 1431)


אפיק ושות' מברכת את כולם בברכת חג חנוכה שמח

Afik & Co. Wishes all a Happy Hanukkah

1.     מאמר: קיפוח המיעוט וסעד רכישת מניות

מאמר בנושא הגדרת המושג קיפוח המיעוט בחברה והסעדים הקיימים במקרה שהוכח קיפוח מיעוט מאת עו"ד שירה פורת זקן, ממשרד אפיק ושות'

An Article by Shira Porat Zaken, Adv. on the issue of oppression against the minority in an Israeli company and remedy of purchase of shares in such a case.

24 Dec 4:52 pm

Arbitration Newsletter | December 2015

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Changing faces of Polish arbitration law 

On 1 January 2016 significant changes to Polish law affecting arbitration will come into force (the “Changes”).

The amendments pertain to the Bankruptcy Law and the Code of Civil Procedure. They impact the existence of the arbitration agreement in cases of a bankruptcy of one of the parties and relate to post-arbitral proceedings, by flattening (shortening) the challenge to award proceedings and the recognition and enforcement by eliminating one court instance.



Janusz Fiszer

Acquisitions (from the buyer’s perspective)

1. Tax treatment of different acquisitions

What are the differences in tax treatment between an acquisition of stock in a company and the acquisition of business assets and liabilities?

There are significant differences in tax treatment between an acquisition of stock in a company and the acquisition of business assets and liabilities. The acquisition of stock triggers a 1 per cent tax (called tax on civil law actions (CLAT)), payable by the acquirer. The purchase price of stock cannot be depreciated after the acquisition, but becomes deductible in the event of the disposition of stock.


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  • The Euro-American Lawyers Group (EALG) is an association of law firms founded in 1985. The members of EALG believe that they can best serve their clients' interests overseas by co-operating with like-minded firms who have local knowledge of and immediate access to the legal system operating in their own jurisdictions. EALG's philosophy is that local representation is vital in today's…

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