Address: Moshe Aviv Tower, 7 Jabotinsky St., Ramat Gan 52520
Education: LL.M., Tel Aviv University; LL.B. (cum laude), Tel Aviv University.
Current Position: Partner, Ziv Sharon & Co. Law Office.
Past Positions: Litigation Partner, Alter Attorneys at Law (08-10); Senior Deputy to the Tel Aviv District Attorney (Civil Matters) in the Fiscal Department (00-08).
Practice Areas: Tax Litigation – Income Tax, Real Estate Taxation, VAT and Customs, International Taxation, all Taxation Aspects.
Languages: Hebrew, English, Russian.
Line of Business:
iv Sharon is a boutique firm specializing in all civil aspects of tax law. The firm was founded by Ziv Sharon, formerly the partner and close confidante of the late Dr. Avi Alter who was the pillar of tax law in Israel. Ziv Sharon has acquired a major reputation and in 2009 was chosen by the financial newspaper “Globes” as one of the four leading tax lawyers in Israel. His professional, creative and out of the box thinking characterize the firm, which is a “one-stop shop” ensuring optimal and unique tax solutions for clients. In 2012, the firm was ranked by D&B as Israel’s leading tax law boutique firm.
Areas of Expertise
The firm has broad expertise and comprehensive, integrative vision of the entire civil-commercial tax world, and provides comprehensive consultancy, support, and representation before tax authorities and all courts including consultancy to individuals and companies, tax planning, opinions, pre-ruling, assessments and reaching settlements, legal representation in courts including prosecutions, appeals, Supreme Court petitions, and class actions. The firm’s first rate staff include former Tax Authority and State Attorney lawyers.
Income Tax – Tax for individuals and corporations, partnerships, trusts, capital investment encouragement, employee options, VC funds, mergers and splits, capital market.
International Taxation – Tax treaties, tax havens, returning residents, new immigrants, multinational enterprises, relocation, information exchange between Israel Tax Authority and foreign tax authorities regarding creditors, voluntary disclosure etc.
Real Estate Taxation – Including buyers groups, vacate and build, earthquake retrofit, homes, building rights, unique land options, income-producing property companies, public and private contractors, developers and private individuals, land associations, kibbutzim, moshavim and cooperatives.
VAT – All aspects.
Excise & Purchase Tax – Tax, insolvency and more.
Tax Litigation – The litigation department lawyers have great experience in courts including lawsuits, Supreme Court petitions and class actions and have a proven record of winning court cases.
The firm’s clients, large and small, are drawn by the firm’s expertise and reputation and are often referred by their lawyers, accountants, and tax advisors who see the firm as an address for complex and creative solutions. Clients include the largest public and private companies and their owners, individuals and high net wealth individuals, local authorities, sports clubs, not-for-profit organizations, kibbutzim and moshavim, public bodies, banks and others.
The firm’s creativity and ability to think out of the box has resulted in unique results before the tax authority and courts, promotion of innovative issues not previously discussed, and changes in accepted practice by the tax authorities. Unique judgments of the supreme court include:
M.L. Investments (2003) – Renewal of the concept of true tax on an economic base; Elisha (2009) – Recognition of deemed expenses for income tax purposes; Pur (2010) – Stressing the need for fairness and protection in tax procedures and liberality in offsetting losses and strengthening substance over form; Supreme Court Meal Expenses; Anat Erez (2011) – Ordering the Finance Minister and Tax Authority to update meal expenses allowed for deduction and ruling they acted illegally by not doing so.
Ziv Sharon (Adv.): One of Israel’s outstanding tax lawyers. LL.M. (cum laude), LL.B. (cum laude). He is a reputed expert known for creative interpretations and innovation in a range of aspects in the field of tax. Lectures widely and engages in public activities on tax matters. Chairman of the Israel Bar Tax Committee and in this role is responsible for Knesset relations, the Government and Tax Authority. Authored articles and books, and has a column in the financial newspaper “Globes”.
Michal Solomonovich (Adv.): LL.M., LL.B. (cum laude). Former deputy senior head Fiscal Dept. Tel Aviv Prosecutor’s Office (civil), and litigation partner Alter & Co. Extensive experience in court discussions in all tax areas including income tax, real estate tax, VAT and excise.
Meir Porat (Adv.): LL.M. and LL.B. (cum laude). Former deputy head Fiscal Dept. Tel Aviv Prosecutor’s Office (civil).
Orit Koch (Adv.): LL.B. Head of Real-Estate Taxation Department. Former senior position in Real Estate Taxation Tel Aviv office and manager of appeals section.
Yoad Frenkel (Adv. & CPA): LL.M. LL.B., and B.A. Accounting. Head of International Tax Department. Former tax inspector, supervisor in the law for the encouragement of capital investments department and a tax specialist. International Tax Division, Professional Division, Israel Tax Authority.
Amit Glick (Adv.): LL.B. (cum laude) MBA (financing) and accounting studies. Engaged in VAT, mergers and acquisitions, real estate taxation, and income tax.
Ran Livyatan (Adv.): Former manager in the tax division at Somekh Chaikin KPMG, dealing with a range of tax issues.
Guy Bar-On (Adv. & CPA): LL.M. (cum laude), LL.B. (cum laude) B.A. Accounting and Economics. Former National Unit Coordinator for the Assessor Income Tax Commission.
Haim Avissar (Adv.): LL.B. LL.M (cum laude). Engaged in income tax, VAT, and real estate tax.
Erez Shavit (Adv.): LL.B. (cum laude) engaged in income tax, VAT, and real estate tax as well as representation versus tax authorities and in the court of law as a part of the firm’s litigation department.