Kaplan, Alon, and Lyat Eyal. “Israel: Trusts and Foundations under Israeli Law: So Different, Yet the Same for Tax Purposes.” Trusts & Trustees 21.6 (2015): 657-61.
This article treats the Israeli Hekdesh coupled with an Israeli underlying company as a foundation. It summarizes the taxation of foundations and trusts in Israel, as well as the main provisions of the relevant legislation as revised in 2013 which is now final and effective. The article then continues to discuss the appointment of protectors under Israeli law. Finally, the article provides for an interpretation of the arbitration law as it relates to foundations and trusts.