A new precedential ruling on option plans provides more certainty and flexibility to Israeli companies and their employees on awards granted under section 102 of the ITO.
Adv. Daniel Paserman (CPA) TEP, Head of Tax, together with associates Danielle Skald and Dr. Yehonatan Shiman review the precedential decision of the District Court, which illuminates various aspects of Israeli option plans and under Section 102.
