Palestinian territories has been used for many years to describe the territories occupied by Israel since 1967, namely the West Bank (including East Jerusalem) and the Gaza Strip. More recently, the official United Nations terminology has been used, occupied Palestinian territory (OPT or oPt) increasingly replacing other terms since 1999. The European Union also has adopted this usage. The International Court of Justice refers to the West Bank, including East Jerusalem, as „the Occupied Palestinian Territory“ and this term is used as the legal definition by the International Court of Justice in the ruling in July 2004. The term occupied Palestinian territories is also still in common use.

Capital: Jerusalem

Currency: Egyptian Pound, Israeli New Shekel, Jordanian Dinar

Timezone: UTC+2 (DST: UTC+3)

Corporate tax rate: 15%

Personal tax rate: 5-15%

Capital gains tax: No tax on gains from equities or bonds, normal income tax rate for physical sales.

VAT: 16%

Tax residence: For Palestinians: 120 days rule, for all others 183 days rule. Territorial income is taxed.

CFC Rules: No.

Remote management:

Corporate taxation:

Personal taxation:

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