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Law Firms - Taxation Law
A. Rafael & Co. Law Offices
A.
Rafael & Co. Law Offices is a tax bou-
tique, advising clients on Israeli and
international taxation, including in-
come tax, taxation of real estate, VAT, laws for
the encouragement of capital investments, senior
executive remuneration schemes, and taxation
of trusts. The firm’s partners Dr. Amnon Rafael
and Shlomi Lazar are well known experts and
have authored a leading series of books on Is-
raeli taxation – “Income Tax” which is quoted in
many tax cases.
The firm focuses on tax litigation and on providing
professional tax opinions and is considered one
of the leading tax boutiques, especially in the
field of tax litigation.
The firm provides high level legal advice to clients
and meticulously invests efforts in legal research
to explore creative and unique solutions. The
firm’s opinions are valued by the tax Bar and the
Tax Authorities. The firm stresses its client rela-
tions and personal service.
The firm is always in the forefront of tax develop-
ments. It proud itself on its revising and publishing
of updates to the series “Income Tax,” authored
by the firm’s partners. The partners, recognized as
authorities in their research, frequently lecture to
practitioners and academic audiences.
The firm routinely cooperates with international
firms. Articles written by the firm’s lawyers are
published in professional periodicals in Israel
and abroad and the firm has been responsible
for writing and updating the Israeli chapter in the
renowned and prestigious Bloomberg – BNA – Tax
& Accounting series.
The abstracts of opinions provided by the firm
are often published on the firm’s website – www.
– with care taken not to identify
those involved.
The firm’s clients include important Israeli
and foreign corporations and high net worth
individuals.
Practice Areas
The firm’s practice areas include tax litigation, Is-
raeli and international tax planning, including real
estate taxes, VAT, Laws for Encouragement of Cap-
ital Investment, senior executive remuneration
schemes, taxation of trusts, voluntary disclosure
procedures, and advising in complex real estate
transactions.
Litigation and Tax Conflicts – The firm is involved
in all stages of disputes with the tax authorities,
i.e. audits, objections, District Court cases and
up to Supreme Court cases, providing its clients
with a unique advantage due to the fact that
the firm’s litigators are very well versed in both
planning and litigation. A substantial part of the
cases, which the firm litigated lead to new guid-
ing precedents.
Company Taxation – The firm’s corporate tax
practice is devoted primarily to the solution of
intricate corporate tax problems. The scope and
diversity of the firm’s practice accords it a leading
edge capability which it uses in providing strate-
gic planning for restructuring, mergers, acquisi-
tions, spin-offs, profit payouts, liquidations and
leveraged buy-outs.
International Taxation – The firm advises Israeli,
foreign and multinational companies on cross-
border matters including M&As, joint ventures,
spin-offs, private equity funds, financing and rais-
ing capital on stock exchanges worldwide, etc.
Trusts – The firm specializes in the settling of
trusts worldwide and the tax ramifications there-
of in both Israel and abroad. The firm’s practice
aims to minimize the tax burden on Settlors and
beneficiaries, both Israeli and foreign without
derogating from the filing requirements, when
and if applicable.
Real Estate Taxation – Real estate transactions
require unique tax planning in order to prevent
an especially heavy tax burden. Complex and so-
phisticated transactions require the innovation
and creativity that the firm has acquired due to
it’s in depth familiarity with the real estate sector.
The firm advises developers, constructors, large-
scale commercial real estate proprietors as well
as private individuals and partnerships.
The Partners
Dr. Amnon Rafael
Dr. Amnon Rafael is the first author of the “In-
come Tax” series of books, which is the most
comprehensive book regarding Israeli taxation.
He has written a large number of articles on tax
matters, and wrote the chapter about Israel for
the Tax Management series, and Spitz’s Tax En-
cyclopedia. Dr. Rafael thought taxation at Israeli
universities and frequently appears before pro-
fessional audiences. He advises Israel’s major
banks, industrial companies, and many high net
worth Israelis. Dr. Rafael argued many of income
tax appeals which some have become guiding
precedents. He advises many companies, making
use of special tax planning for their routine busi-
ness, M&A deals, and the restructuring of holding
structures. A large part of his practice is devoted
to international tax aspects concerning compa-
nies and wealthy individuals. He was chairman
of the Rafael Committee, which recommended
a basic reform in Israel’s overall international
tax, a member of the Sheshinski Committee in
1989, and the Ben Bassat Committee in 2000,
which recommended major reforms of the Israel
tax system.
Adv. Shlomi Lazar CPA
Shlomi Lazar is a lawyer and a certified public
accountant. He received his CPA license in 2004,
after six years of service in the Ministry of De-
fense’s Budget Department and the Financial
Advisor to the IDF Chief of Staff. Since 2005, he
has counseled on tax and corporate law together
with Dr. Rafael, focusing on complex transactions
especially with regard to corporate reorganiza-
tions, raising capital for startup industries, and
tax planning for VC funds. He participated in
writing the fourth edition of the first volume and
the second edition of the second volume in the
“Income Tax” series, which is considered the
leading book in the field of taxation in Israel, and
he often publishes, with Dr. Rafael, articles on tax
matters in financial newspapers and professional
periodicals.
Esta b l i s h e d
2000
L i n e o f B u s i n ess
Tax Law
Shlomi Lazar
Partner *
Dr. Amnon Rafael
Founding Partner *
The Tower, 3 Daniel Frisch St.,
Tel Aviv 6473104
Tel: 972-3-6966999
Fax: 972-3-6961444
* See Top Executives Profiles - Page 582