Israel

"Israel resident" or "resident" (a) in respect individuals a person, the center of whose life is in Israel, and the following provisions shall apply to this matter:

1. in order to determine the place that is the center of a person's life, the totality of his family, economic and social ties shall be taken into account, including inter alia:
   1. the place of his permanent home;
   2. his and his family's place of residence;
   3. his regular or permanent place of business or the place of his permanent employment;
   4. the place of his active and substantive economic interests;
   5. the place of his activity in organizations, societies and various institutions;
2. it is a assumed that the center of an individual's life during a tax year is in Israel
   1. if during the tax year he spent 183 or more days in Israel;
   2. if during the tax year he spent 30 or more days in Israel and the total period of his stay in Israel in the tax year and in the two years before it was 425 days or more; for purposes of this paragraph, "day" includes part of a day;
3. the assumption in paragraph (2) may be refuted both by the individual and by the Assessing Officer;

"Israel resident" or "resident" (b) in respect of a body of persons a body of persons for which one of the following holds true:

1. it incorporated in Israel;
2. its business and management are activated from Israel, except for a body of persons, the business of which is controlled and managed in Israel by an individual who became an Israel resident for the first time or is a veteran returning resident, as said in section 14(a) and ten years have not yet passed since he became an Israel resident as aforesaid, or by any person on his behalf, on condition that that body of persons would not be an Israel resident if the control and management of its business were not by a said individual or by a person on his behalf, unless the body of persons requested otherwise.