Shekel & Co.

Senior Partner

Yaniv joined the firm in 1995, and is widely regarded as one of Israel’s leading tax experts.

Yaniv specializes in various tax areas, providing ongoing support to major entities in the Israeli economy, including multinational corporations and private investors.

Yaniv advises clients on tax planning, provides tax opinions on complex subjects, and represents them before tax authorities in administrative proceedings and courts. Over the years, Yaniv has represented clients in dozens of Supreme Court cases, some of which have become guiding precedents in various tax areas.

In addition to his expertise in tax law, Yaniv is very versed and knowledgeable in commercial law, particularly corporate law. Over the years, he has guided clients through significant transactions, including high-profile transactions in recent years in the high-tech and energy sectors, playing a pivotal role in formulating tax arrangements with the tax authorities related to these transactions. For example, Yaniv was involved in the taxation of transactions concerning the export of intellectual property outside Israel, unique tax arrangements for tax relief on the sale of Israeli companies and their activity, the separation of activity and assets between partners and shareholders, and natural gas export transactions, among others.

Owing to his extensive expertise and knowledge, Yaniv is often approached to provide second opinions on the taxation of transactions, a line of argument or compromise that arises during assessment hearings, as well as suggestions on how to improve outcomes for clients.

Additionally, Yaniv is occasionally involved in legislative processes in the tax field, including participating in deliberations of the Knesset Finance Committee and serving on legislative amendment committees, such as the International Tax Reform Committee and the Financing Expenditures Reform Committee.

Yaniv is Chairman of the Tax Forum and Chairman of the Income Tax and Bookkeeping Committee of the Israel Bar Association. He also lectures in various forums and publishes articles on tax-related issues in professional journals. 

Hebrew, English

Israel Lawyers Bar; IFA.

B.Sc. Accounting (cum laude) Tel Aviv University 1997; LL.B. (cum laude) Tel Aviv University 1998; MBA (summa cum laude) Tel Aviv University 2004; LL.M. (summa cum laude) Tel Aviv University and Berkeley University joint program 2005.