S. Horowitz & Co

Charities, ngos and non-profit organizations Commercial and Residential Real Estate Construction and development Corporate real estate taxation Corporate taxation Employee tax benefits Executive Compensation, Employee Benefits and Esops Individual taxation trusts and wealth management Municipal and local taxation Real estate Real estate taxation Tax Tax disputes and investigationsTransfer pricing Value added tax and indirect taxation

Partner

Described by Chambers Global as being an “extraordinary lawyer who provides sophisticated and brilliant advice”, Leor Nouman chairs the firm’s Tax Practice Group. His tax practice covers every aspect of Israeli corporate, partnership and individual taxation, including cross border taxation, transfer pricing policies, the scope of double taxation treaties, tax planning, estates and trusts, employee incentive schemes, the taxation of real estate and disputes (including white collar tax litigation) with the Israeli tax authorities and extensive experience in commercial real estate transactions.

Leor’s clients include multinationals, publicly traded and private companies, financial institutions, real estate and property developers, investors, funds, charities, not for profit organisations, trusts and foundations and high net worth individuals.

He advises his clients on tax structuring, tax reporting and the tax effects of transactions spanning a wide range of activities and industries. Leor’s expertise includes acting for clients in the structuring of local and cross border mergers and acquisitions, the structuring of investments in Israeli real estate and other assets, tax on financial transactions, the structuring of tax efficient employee stock option plans and other reward systems for employees and obtaining Israeli tax rulings for various corporate activities and other potential tax events.

Leor also has extensive experience advising individuals, families, trusts, foundations and charities, from many jurisdictions, on all aspects of Israeli income tax, capital gains tax and the tax benefits and tax holidays that may be available in Israel. He provides tax planning and wealth protection advice and is an expert in setting up tax efficient structures for the holding property and other investments in Israel and overseas.

In addition, Leor represents clients on disputed tax assessments as well as voluntary disclosure of unreported taxable income. Leor has a wealth of experience resolving and negotiating settlements with the Israeli tax authorities and, where necessary, successfully challenging disputed tax assessments before the tax appeal committees, the district courts and the Supreme Court.

 English Hebrew

 Israel Bar, 1999

Bar Ilan University, LL.M. magna cum laude, (1998)Bar Ilan University, LL.B. magna cum laude, (1997)Bar Ilan University, B.A. in Economics, magna cum laude, (1997)