Tax boutique Shekel & Co. has a strong reputation in litigation, acting for prominent domestic and international clients in some of their most complex tax disputes. Yaniv Shekel co-leads alongside Ofer Elboim. Shekel advises on both contentious and non-contentious tax mandates, with significant experience advising on complex cross-border structures. Elboim specialises in VAT and real estate tax, and has a record representing clients before the Supreme Court of Israel. Binyamin Tovi is strong in international taxation, while Ayelet Hillel-Birenzwig covers tax disputes at all levels, including in pre-rulings. Dean Klaro has experience in the energy sector.
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+972-3-6070300
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Profile

Profile

Position

Senior Partner

Career

Ayelet joined the firm in 2007 and specializes in all aspects of taxation, including corporate tax, income tax, corporate restructuring, capital gains tax, and the Encouragement of Capital Investments Law. In addition to her legal training, Ayelet is a certified public accountant.

Before joining Shekel & Co., Ayelet held a number of senior positions at the Israel Tax Authority, where she served as a professional advisor to the Director of the Tax Authority and was a member of the Professional Division. She also co-chaired the Direct Taxes Committee of the Israel Bar Association.

Ayelet represents prominent entities in the Israeli economy and private clients before tax authorities and courts of law, providing comprehensive advice and guidance on transaction pre-planning, opinions on complex tax issues, and handles proceedings for obtaining pre-rulings from the tax authorities. She also represents clients in assessment hearings and objections across various tax areas.

Ayelet is an active lecturer in various forums, including the Israel Bar Association and the Institute of Certified Public Accountants, professional training courses and in the accounting and law departments at the College of Management and Reichman University.

Languages

Hebrew, English

Memberships

Israel Lawyers Bar; Institute of Certified Public Accountants in Israel.

Education

B.A. in Business Administration majoring in accounting, 2000;
LL.M., Bar Ilan University, 2003;
LL.M., Shaarei Mishpat College, 2006.

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Testimonials

Collated independently by Legal 500 research team.

  • 'I recommend Shekel office not only because they are professionals but also because of the personal service.'
  • 'Very professional and dedicated.'
  • 'Yaniv Shekel is one of a kind! Ofer Elboim is very professional and practical.'
  • 'The team is very creative, but they know how to deliver their ideas. We used them for various pre-rulings and agreements with the tax authorities and were always surprised by the results, which exceeded our expectations.'
  • 'They have an exceptional reputation and represent most of our competitors in Israel, so we know the competition doesn't do better than us.'
  • 'Yaniv Shekel has a vast knowledge of all tax fields, yet he is also very business-oriented and understands our business considerations.'
  • 'They have the capabilities of dealing with the most complicated tax issues and cases of any kind of transactions.'
  • 'Ofer Elboim has outstanding professionalism.'

Key clients

  • Chevron
  • New Med
  • Bank Hapoalim
  • G-City
  • Colmobil Group
  • Alony Hetz
  • Reality Fund
  • Isracard
  • Melisron
  • Amot Investments

Work highlights

Advised Chevron, New-Med and Ratio on issues relating to the Leviathan gas field, including Leviathan expansion solutions.
Represented the Israeli credit card companies Isracard, Max and CAL in VAT litigation regarding payments received from Visa, Mastercard, and Amex and payments received from credit card holders relating to purchases in businesses outside Israel.