About

The firm was founded by Dr. Yehoshua Sherman, former Director of The International Tax Department in the legal office of the Israel Income Tax Authority. It provides legal services to both individuals and legal entities - residents of Israel as well as non-residents – on matters relating to a broad scope of taxation issues regarding domestic Israeli law (including issues relating to the taxation of intellectual property) and matters relating to the field of international taxation.

The legal services include tax planning for international transactions, the writing of legal opinions and representation before the tax authorities both in Israel and abroad and before the courts in Israel.

Among the issues treated by the firm are:

Among the issues treated by the firm are :

Tax planning regarding the implications arising from the conduct of international activities undertaken by Israeli residents abroad and as to the implications arising for non-residents of Israel on activities conducted in Israel. This, taking into account Israeli domestic taxation law, the provisions of Israel’s Double Taxation Conventions and considerations as to implications arising under principles of Customary International Law.

Issues arising as to the interpretation and application of Israel’s Double Taxation Conventions and resulting from the amendments to Israel’s tax treaty network subsequent to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting.

Representation before tax authorities both in Israel and abroad regarding Pre-rulings.

Issues relating to residency both under Israeli domestic law and the provisions in Israel’s Double Taxation Conventions as well as issues relating to the application of Israeli ‘exit tax’.

Taxation implications arising from both inbound and outbound relocation as per Israeli domestic law and the provisions in Israel’s Double Taxation Conventions, including the taxation of options.

The classification of incomes – both under Israeli domestic tax laws and the provisions of Israel’s Double Taxation Conventions – derived in Israel by non-residents.

Issues regarding the scope of exemptions granted non-residents under Israeli domestic law and as per Israel’s Double Taxation Conventions, including withholding tax issues.

Questions relating to the existence of and tax implications for ‘Permanent Establishments’.

Entitlement to benefits granted in accordance with Israel’s ‘Law for the Encouragement of Capital Investment.’

Entitlement to foreign tax credits for tax paid on Israeli incomes sourced abroad.

Issues regarding V.A.T. under Israeli domestic law.