ABSTRACT
The Knesset by legislation, the executive by regulations and by implementation of policies, and the judiciary by determining the Israeli law as governing the transactions of Israelis in the territories. There are two kinds of Israelis who are subject to the prescriptions: settlers in the territories, and residents of Israel who travel or carry out transactions in the territories. The Israeli land appreciation tax, which serves in Israel as a capital gains tax with regard to the sale of immovables, and also taxes the buyer of immovables, has been extended to immovable property in the territories. An amendment of the Order Concerning Legal Aid from 1984 provided that the tax authorities and the registrar of companies in the territories may reveal to the Israeli tax authorities all the information they have, including documents. The extraterritorial jurisdiction of Israeli courts is fashioned according to the common law principle of the service of the summons on the defendant.
