Herzog | Leading Law Firm

Renowned for a Reason

Equity Plan Tax Rulings – Important Update

Four tax rulings previously required with respect to equity incentive plans are no longer needed! We are pleased to update that the Israel Tax Authority

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Israel District Court Affirms: AI Systems Cannot Be Recognized as Inventors under Patent Law (Thaler v. Commissioner of Patents)

The Tel Aviv District Court recently issued a noteworthy ruling in 33353-05-23 Thaler v. Commissioner of Patents (31 December 2025), affirming that an artificial intelligence

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