OrdinanceThe binding text is the one the official gazette published, listed under the publications.
Section 197 of פקודת מס הכנסה [נוסח חדש], חובת הסודיות כשיש הסכם.
This section is in חלק י׳: תשלומים וגביה / פרק שלישי: הקלה ממסי־כפל / סימן א׳: הסכם גומלין בין־לאומי
The text on this page is adapted from the entry פקודת מס הכנסה [נוסח חדש] in the Open Law Book of Hebrew Wikisource, read on 1 November 2026, and is shared under the CC BY-SA 4.0 licence.
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