EFTA Document EFTA01380283

II. Definition of Resident of Israel for Israeli Tax Purposes The following is an excerpt of Section 1 of the Israeli Income Tax Ordinance [New Version), 1961. as amended. which defines a "resident of Israel" or a "resident" as follows: "(A) with respect to an individual -a person whose center of vital interests is in Israel; for this purpose the following provisions will apply: (1) in order to determine the center of vital interests of an individual, account will be taken of the individual