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本文从《天使法案》和吸引跨国公司在当地开展研发活动的体系两方面,介绍了以色列最新鼓励创新的税收政策内容以及相关政策调整和完善的过程。以色列政策制定者在这些过程中表现出的前瞻性、灵活性和主动性都带给我们启发。
This article introduces the latest Israeli taxation policy and the adjustment and improvement of relevant policies from both the Angel Act and the system that attracts multinational corporations to carry out research and development activities in the local area. We are inspired by the forward-looking, flexible and proactive Israeli policymakers in these processes.