DUN'S 100 - 2016

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2016 | DUN’S 100 DUN’S 100 | 2015
DUN’S 100 | 2016 2016 | DUN’S 100
Law Firms - Taxation Law
Moshe Mizrachi, Noach, Kriegel Law Firm
M oshe Mizrachi, Noach, Kriegel Law
Firm is a leading Israeli boutique tax
lawfirmproviding business and private
individual clients with comprehensive taxation ser-
vices. The firm’s partners specialize in designing
tax concepts, solving complex issues, and devising
creative strategies and solutions to meet clients’
needs. The firm was founded in 2011 by former
Israel Tax Authority legal advisor Adv. (CPA) Moshe
Mizrachi, former Tax Authority Professional Direc-
tor Adv. Eldad Noach, and former Tax Authority En-
couragement Laws Legal Bureau Director Adv. Amit
Kriegel. The partners were instrumental in making
and creating some of themost important decisions
and policies at the Tax Authority during their tenure.
The complex and unique experience they gained
throughout this period puts them in a strong posi-
tion to offer quality, insight, and professionalismof
the highest standards. The firm represents public
and government companies, financial institutions,
industrial enterprises and leading shareholders,
international companies and foreign investors in
Israel, and supports clients in banking, finance, in-
frastructures, energy, aviation, real estate, industry
and commerce.
Personal Attention from Reliable Partners
The professional expertise, acute knowledge, and
major experience gained by the three partners;
combined with the strength of a synergetic team
which thinks outside the box, offers exceptional
and creative tax law solutions. Furthermore, the 3
senior partners are available to provide hands-on,
personal service to their clients.
The Partners
Adv. (CPA) Moshe Mizrachi is the firm’s founding
partner. He was Legal Advisor to the Tax Authority
from 2004-2011. Previously he was Legal Advisor
to the Customs and VAT Department and Director
of the Jerusalem District Fiscal Prosecutor. He led
manylegislative proceduresandwasresponsible for
planning the Tax Authority’s legal positions. He led
legislation giving tax benefits to new immigrants,
international taxation policy, encouraging invest-
ments from foreign residents, trustee taxation, VAT
law policy planning, and voluntary disclosure and
tax repayment procedures. During his extensive
public service, he acquired considerable and pro-
found knowledge of all aspects of the law, and de-
veloped a unique, and creative perspective of such.
His work as Director of the Jerusalem District Fiscal
Prosecutor’s Department gave himmajor litigation
experience in civil and criminal taxation.
Adv. Eldad Noach is a partner in the firm. He was
Professional Division Director heading up the Tax
Authority’s Mergers and Acquisitions Department
(2007-2011). As a Departmental Director, hewas re-
sponsible for the following units: structural change,
capital markets, employee options, and provident
funds. Hemanaged the institution for taxation deci-
sions and was the leading person in tax pre-ruling
decisions for major deals in the economy. He head-
ed the Committee Examining Corporates’ Two-Stage
Taxation (revaluations and capital deductions) and
was Senior Partner in tax legislation for the oil and
gas partnerships. Eldad’s specialty is providing
clients with professional, thorough, and creative
support by applying the extensive knowledge he
gained over the years.
Adv. Amit Kriegel is a partner in the firm. He was
manager of the Law Encouraging Capital Invest-
ment Dept., led tax incentive policy for industry, and
was party to planning and formulating the Law’s
Amendment 68. He was Legal Advisor to the Large
Enterprises Assessor, Dan Region Assessor and a
Real Estate Taxation office. He handled trust as-
sessment, corporate intangible assets and IP deals,
taxation of diamonds, and voluntary disclosure. He
acted as coordinatingmember of many committees
including; examining the sale of trust and provident
funds to insurance companies, corporates’ two-
stage taxation committee, kibbutz taxation commit-
tee and the committee examining the reduction of
intangible assets. Amit has rich experience and his
profound legal analytical ability lets himsupport the
firm’s clients in the most optimal way.
Practice Areas
A. Income Tax - Corporate and Individual Tax: The
firm provides legal support to companies and
individuals in all tax aspects and acts in assess-
ment procedures and court appeals. The firm also
handles receipt of pre-rulings for professional
departments and provides legal opinions.
InternationalTaxation: The firm represents new im-
migrants and returning residents, and advises on
trust structures and tax arrangements for foreign
companies with Israeli links. The firm consults on
a variety of national and international transactions
and mergers, using tax covenants to prevent dual
taxation.
B. Encouragement Laws, Incentives, Grants and
R&D Laws - The firm supports and advises on en-
couragement laws including entitlement solutions,
requests for government authority approvals (Econ-
omyMinistry ChiefScientist, Investment Center and
others), tax benefits for R&D activities, benefits for
leasing premises and renewable energy ventures.
C. Structural Changes (Mergers, Acquisitions and
Transfer of Assets) - The firm focuses on M&A, ad-
vising clients of such things as restructuring op-
portunities relating to holdings and economic-legal
considerations within the framework of ongoing
transactions in Israel and abroad.
D. Tax Offenses (Criminal Taxation) and Voluntary
Disclosure - The firm specializes in legal repre-
sentation for tax offenses in income tax, VAT and
voluntary disclosure procedures, civil tax liability,
and other procedures including those which offer
immunity from criminal trial.
E. VAT - The firmspecializes in indirect taxes includ-
ing VAT, customs, purchase tax and excise, together
with unique situations regarding handling financial
bodies, NPOs and transactions involving foreign
residents.
F. Real Estate Taxation - The firm represents indi-
viduals and corporations on all topics related to
real estate tax including: combination deals, selling
homes, urban renewal, trusts, company liquida-
tions, transferring land to shareholders, allocating
rights to property associations, and more.
Esta b l i s h e d
Tax Law Firm
Esta b l i s h e d
2011
Moshe Mizrachi Noach Kriegel
Law office
23 Menachem Begin Rd., Tel Aviv
Tel: 972-3-7266334
Fax: 972-3-7266330
Eldad Noach
Partner *
Amit Kriegel
Partner *
Moshe Mizrachi
Partner *
* See Top Executives Profiles - Page 582