The Legal 500

Twitter Logo Youtube Circle Icon LinkedIn Icon
APM HOUSE, 18 RAOUL WALLENBERG STREET, BUILDING D, 6TH FLOOR, RAMAT HACHAYAL, TEL AVIV 6971915, ISRAEL
Tel:
Work +972 3 568 9000
Fax:
Fax +972 3 568 9001
Email:
Web:
www.apm-law.com
Amit, Pollak, Matalon & Co. Advocates and Notary, Racheli Guz-Lavi, Tel Aviv, ISRAEL

Lawyer rankings

Racheli Guz-Lavi

Tel:
Work +972 3 5689090
Email:
Amit, Pollak, Matalon & Co. Advocates and Notary

Work Department

Tax Department.

Position

Racheli Guz-Lavi is a partner at APM & Co.'s Tax department.

Career

Ms. Guz-Lavi joined the firm in 2007. She advises clients on the various legal aspects of economic and fiscal issues, particularly with respect to taxation, including corporate, real estate and indirect taxation. Ms. Guz-Lavi has special expertise in obtaining complicated tax approvals from the Israeli Tax authorities, accompanies local and international transactions, and provides counseling as to optimal tax structures. Ms. Guz-Lavi has broad experience in the area of trusts, their establishment in Israel and abroad and trust taxation. She also appears before all courts and tribunals in tax-related matters, and accompanies her clients in structuring tax arrangements. Prior to joining APM & Co., Ms. Guz-Lavi worked as a CPA at KPMG Israel and was a partner at Dan-Ben Dror & Co. Ms. Guz-Lavi lectures on the field of Tax in various advanced study seminars and workshops, conferences of the Israeli Manufacturers Association and various accounting firms, at the Israeli Bar Association, as well as professional conventions. Ms. Guz-Lavi is a certified CPA since 1995. Ms. Guz-Lavi's persistence, creative thinking and dedication ensure she achieves the best solution for her client's benefit while always recognizing and considering all relevant factors.

Languages

Hebrew, English.

Member

• Israeli Certified Public Accountants Institute (1995) • Israel Bar Association (1997) • Vice Chairman of the Israel Bar Association Tax Committee, Tel Aviv and Center district (2012-present) • Member of the Israeli Bar Association Committee for Promotion of Women Lawyers in Israel (2008) • Director in Medigus Ltd., member of the investments committee, balance committee and the auditing committee (2006-2013) • Director in Edmond De Rothschild mutual funds management Ltd. (2008-present) • Chairman of the board of Petroleum & Energy Infrastructures Ltd. (2004-2005) • Director in Petroleum & Energy Infrastructures Ltd. and in Oil Products Pipeline Ltd., Chairman of the audit, human resources and advisors committee (2002-2005) • Director in Inbal Insurance Company Ltd., member of the finance, investment and computerization committee (2002-2005) • Director in Pi Glilot Fuel Depots Ltd. (2000-2001)

Education

• Tel Aviv University, B.A, Economics, Cum Laude (1992) • Tel Aviv University, B.A, Accounting, Cum Laude (1992) • Tel-Aviv University, LL.B., Law, Cum Laude (1996) • Tel-Aviv University, LL.M., Law, Magna Cum Laude (2004)


Israel

Tax

Within: Tax

Amit, Pollak, Matalon & Co. Advocates and Notary has experience in the tax aspects of cross-border investments, M&A transactions and major real estate projects, but the team stands out for its expertise in funds-related taxation. Indeed, Doron Levy is assisting Aura Investments with the establishment of a REIT, and Racheli Guz-Lavi provides ongoing tax advice to Israel Infrastructure Fund regarding the management of its investments and the structure of its various funds and co-investment vehicles. Levy, who heads the practice group, is also a name to note for high-value tax disputes; he is currently representing two trusts, with Israeli beneficiaries and international investment activities, in a dispute with the ITA concerning the taxability of certain activities abroad. Moreover, the team has been advising a number of private clients on the tax aspects of cryptocurrency holdings and investments.

[back to top]


Back to index

Legal Developments in Israel

Legal Developments and updates from the leading lawyers in each jurisdiction. To contribute, send an email request to
  • Perhaps the QuadragaCX Story Will Have a Happy Ending

    While there are the aficionados who will say that cryptocurrencies will free us of the chains of the global financial institutions, on the occasions when the world of cryptocurrencies intersects with the world in which most of us live, the news is generally bleak. While you may not know one side of a Bitcoin from the other, you probably know that its value has crashed over the last 13 months, you may even have heard about some of some of the larger cryptohacks (that is computer heists through which digital currencies belonging to investors are stolen from crypto trading exchanges). And over the last week or so, you may have read on mainstream news sites about the death of Gerald Cotton the CEO of Canada’s largest cryptoexchange QuadragaCX. The death of the CEO of a company that few had previously heard of, was news of course, because in his passing he had taken the passwords to the accounts of his customers with him. The result of this being that about $140 million of their money was stuck somewhere between this world and the celestial ether in which Mr. Cotton now resides. Of course, it wasn’t quite told like that. We were fed terms such as “private keys,” lack of “multi-signature protection,” “cold storage wallets” and more readily understandable – “cryptofraud”. Again!
  • Israel Chapter in The Virtual Currency Regulation Review

    Earlier this year, the Israel Tax Authority (ITA) issued two circulars, one on the taxation of digital tokens and the second addressing the taxation of utility tokens in initial coin offerings (ICOs). Additionally, in March, the Israel Securities Authority (ISA) released a detailed interim report by the Committee for the Regulation of Public Offerings of Decentralized Cryptocurrency Coins (Report) (with a follow-up report due to come out around October 2018). Moreover, it is expected that before the end of 2018, legislation will come into force that for the first time will see Israeli primary legislation define virtual currencies as financial assets and mandate licensing for related services, as is later discussed in detail.
  • Spring is coming for real estate registration in Israel

    Israel may be the “Start-up Nation” and a world-renowned center of technological innovation, yet for many years the procedures and conduct of the Israeli Land Registry have been trapped in the past.
  • PLATFORMS FOR HIGH NET WORTH INVESTORS IN ISRAELI HIGH-TECH

    Israeli hi-tech and its sources of funding have grown and diversified tremendously since the bubble burst in 2001 and over the last decade since the height of the financial crisis in 2007-2008.
  • NONDISCRIMINATION IN 5G STANDARDS

    Nondiscrimination has been the neglected stepchild of the FRAND commitment. Patent owners participating in standards organizations typically commit to license their technology on “fair, reasonable, and nondiscriminatory (“FRAND”) terms.”
  • Crash Course on Non-Disclosure Agreements

    Non-disclosure agreements are a crucial, but often overlooked, tool in allowing startup companies to grow, build strategic partnerships and explore new business relationships necessary to develop their product or bring it to market. These agreements are often short (sometimes only a page or two) and lead many founders to forego legal advice to get past this "formality" and begin working with the other party to the NDA. Yet, NDAs are important agreements with potentially far-reaching implications for the protection of a company's confidential information and intellectual property, and mishandling of NDAs can come back to haunt a startup years later.
  • Advocates Eli Greenbaum and Ezra Gross of Yigal Arnon & Co. in The Lawyer Special Report editorial

    An interview-style piece in The Lawyer, Law in Israel: moving beyond tech, quoting Eli Greenbaum and Ezra Gross:
  • Publication of Adv. Adrian Daniel's Commentary in Private Banker International on GDPR & Blockchain

    Publication of Adv. Adrian Daniel's Commentary in Private Banker International on GDPR & Blockchain.
  • Article in MEA Markets on GDPR & Israeli Law

    GDPR & ISRAELI PRIVACY LAW - KEY DIFFERENCES Yoheved Novogroder-Shoshan & Miriam Friedmann of Yigal Arnon & Co. outline the key differences between GDPR & Israeli Privacy Law.  mea_markets_-_gdpr__israeli_law_-_key_differences_14.05.2018
  • Clarifications regarding Supervision of Financial Services Law (Regulated Financial Services)

    Authored by Adv. Simon Weintraub, Adv. Shiri Shaham, Adv. Yuval Shalheveth of Israeli law firm, Yigal Arnon & Co.: