Tax

"A high-quality practice of very responsive lawyers who have a keen awareness
of business needs."
Chambers and Partners legal ranking
 

APM & Co. are the foremost legal Taxation practice in Israel. Led by Adv. Doron Levy, our Tax practice provides ongoing counsel to companies and individuals on a broad range of taxation issues whilst planning and creating optimal multi-jurisdictional tax structures in accordance with Israeli tax legislation and international tax treaties.

Our experts offer clients tax services for various intricate transactions such as M&A, changing of structure, capital markets, financing transactions and others, ensuring the most efficient tax structure.

Over the years our Tax practice has acquired a unique scope of expertise, which our clients have grown to rely upon. We have a proven track record consulting on all taxation aspects of the establishment of trusts and foreign companies, as well as intergenerational capital transfers. Furthermore, we are renowned for our unmatched capabilities in tax litigation, often representing clients before the Tax Authorities as well as courts and tribunals. The accumulation of this varied experience allows us to better handle taxation class action suits, the results of which have led to fundamental tax changes in Israel. 

Adv. Levy, a distinguished tax attorney, is also co-author of "International Tax", a leading Israeli tax treatise based on a wealth of experience earned through years of practice. Considered to be the most comprehensive in its field, the treatise discusses all aspects of cross-border taxation including residency, rules of origin, foreign controlled companies, foreign business corporations, foreign tax credit and transfer of pricings, trust taxation, tax aspects relating to holding companies, immigration taxation and tax treaties.

As part of APM & Co.'s multi disciplinary approach, our notable Tax practice offers its specialized services to all of the firm's clients in all of the various fields, allowing them to benefit from more inclusive and integrated legal advice.

Taking under consideration the nature of the service, our experts provide their counsel while adhering to and maintaining the strictest level of confidentiality.

Our Services:

Our attorneys provide clients with comprehensive legal advice and litigation services on all taxation issues:

  • International taxation
  • M&A
  • Changes of structure
  • Capital market taxation
  • Financing transactions
  • Re-organization
  • Transfer of pricings
  • Equity instruments designed for employee compensation
  • Realty taxation
  • Capital taxation
  • Private Equity fund taxation
  • VAT
  • Customs
  • Municipal taxation
  • Establishment of trusts and foreign companies
  • Intergenerational capital transfer
  • Taxation class action suits

News    about this expertise

The tax authority is demanding a NIS 100 million tax from the Samsung importer

July 2nd, 2018

The tax dispute deals with the taxation of retroactive discounts on the importation of Samsung cellular handsets. The question is: what is the correct calculation method for the wholesale price, which bases the charge on a purchase tax, and whether the calculation should also take into account assumptions resulting from previous tran...Read More 

The questions surrounding the issue of the crypto currency, its collapse and the land purchased by Moshe Hogeg

June 21th, 2018

In light of the huge deal, which is one of the first real estate transactions in Israel in which virtual currency proceeds are paid in such a significant amount, the Tax Authority must deal with two main legal issues: The first - according to which stock exchange or index do you give a value to Bitcoin coins? Second, if the payment...Read More 

Will foreign companies pay more tax on options in Israel?

April 30th, 2018

"The ruling of the Supreme Court is inconsistent with the desire of the state to advance the field of high-tech and to encourage the development of human capital," says Adv. Racheli Guz-Lavi, a partner in the tax department, in an article in Calcalist about he tax rate to be paid by foreign hi-tech companies, which is controversial i...Read More 
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Publications    about this expertise

Adv. (CPA) Racheli Guz-Lavi in Calcalist, Discusses the Supreme Court’s Ruling that a Waiter’s Income from Tips belongs to the Waiter and not the Business

May 2nd, 2013

Adv. (CPA) Guz-Lavi, a partner in our firm’s Tax department, reviews the implications of the Supreme Court’s ruling in The National Insurance Institute of Israel vs. Esther Cohen. Among the topics discussed: income tax, national insurance, VAT, minimum wage, pension contributions, and severance payments. For the full ...Read More 

When to Register a Company and How Much will it Really Cost you?

April 24th, 2012

Adv. (CPA) Racheli Guz-Lavi, a partner in our firm’s Tax Department, explains in a post published on Geektime about the laws, taxation and other procedures you should be familiar with when founding and registering a company. For the full post click here (Hebrew post)....Read More 

Events    about this expertise

Adv. Doron Levy a to Participate in Panel in Globes Real Estate Conference 2014

Adv. Doron Levy, a senior partner and head of our firm's Tax department, will participate in a symposium regarding the new reform in Israeli real estate tax law.The topic of discussion: The reform in Real Estate Tax as a money pump or as a policy tool fighting money laundering and tax evasion in the real estate field. For registr...Read More 

Recognition    about this expertise

APM & Co. was ranked in seventeen practice areas in the 2018 edition of BDI

June 11th, 2018

APM & Co. was ranked in seventeen practice areas in the 2018 edition of BDI, a leading and influential Israeli legal directory: ENERGY AND INFRASTRUCTURE MERGERS AND ACQUISITIONS CLASS ACTIONS ENVIRONMENTAL LAW HIGH TECH AND VENTURE CAPITAL ADMINISTRATIVE LAW AND TENDERS INTELLECTUAL PROPERTY LABOR AND EMPLOYMENT TAX ...Read More 

APM & Co.'s Tax in the 2018 Edition of Legal 500

June 7th, 2018

APM & Co. has been ranked in the 2018 edition of the Legal 500, a leading international legal directory, for its exceptional achievements to the field of Tax. The guide noted: Doron Levy’s tax team at Amit, Pollak, Matalon & Co. handles the tax aspects of M&A for public and private companies and has experience in ...Read More 

APM & Co. was ranked in seventeen practice areas in the 2018 edition of DUN'S100

March 29th, 2018

APM & Co. was ranked in seventeen practice areas in the 2018 edition of DUN'S100, a leading and influential Israeli legal directory: REAL ESTATE CONSTRUCTION URBAN RENEWAL BANKING AND FINANCE LITIGATION AND DISPUTE RESOLUTION INSOLVENCY AND BANKING LITIGATION CLASS ACTIONS MERGERS AND ACQUISITIONS CORPORATE TAX ADMINIS...Read More 
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Presentation    about this expertise

Taxing Controlled Foreign Companies- Issues & Solutions

December 1st, 2012

A presentation by Adv. Doron Levy, head of our Tax department, which was presented at the yearly tax conference organized by Deloitte Brightman Almagor Zohar. For the full presentation click here (Hebrew presentation)....Read More