Lawyers Dr. M. Druker & Co.

Dr. M. Druker & Co.

Law Offices

Established in 1964

Ofakim Building

82 Menachem Begin Rd.

Tel Aviv-Yafo 67138 Israel

Telephone:

+972 - 3 - 5611411

Fax:

+972 - 3 - 5614460

Web Site: www.drukerlaw.co.il

Areas of Practice: Income Tax, International Taxation, V.A.T, Tax Crimes, Money Laundering, Real Estate Taxation, Municipal Taxation, Tax Law, Hi-Tech, Non Profit Organizations, Real Estate Law, Commercial Law.

Profile: The law offices of Dr. M. Druker & Co., founded in 1964 by Advocate and Accountant Dr. Moshe Druker, specialize in tax laws, commercial law and real estate law. The firm is ranked in Dun's 100 rankings as one of the leading law firms in Israel in the area of taxation law, and is renowned in the legal and business community and tax authorities as a unique, “boutique” firm, offering professional and creative solutions to a broad variety of tax-related issues, both civil and criminal, while placing emphasis on a careful and responsible approach required under tax laws.

The client's best interest and overall needs stand at the forefront of the firm's professional activities. The comprehensive tax solutions offered are made after examining the client's specific characteristics and matching the solutions that best suit the client's profile and business activity, with the intention to maximize the tax results. A strong emphasis is placed on finding practical solutions, including arrangements with tax authorities that give the firm's clients financial certainty.

The firm’s particular areas of specialization within the field of tax law focus on such matters as income tax, international taxation, value added tax, real estate taxation, municipal taxation, Hi-Tech taxation, taxation of non-profit organizations (e.g. public associations and institutions), tax-related offences and money laundering.

Dr. M. Druker & Co. offers an extensive range of legal services in the commercial field and the field of real estate law, through each and every stage of various transactions, starting with the formation of a business plan, via negotiations, preparation of contracts and varied contractual engagements, and provides on-going legal advice throughout the duration of the business engagement, whilst giving a unique, professional emphasis to the different aspects and far-reaching consequences of tax-related issues stemming from the transactions, thus granting the client genuine added value.

An efficient, experienced senior staff of professional attorneys, known for their personal and professional excellence, personally provides the various legal services rendered by Dr. M. Druker Law Firm. Most of the firm’s attorneys formerly held positions with the tax authorities. Dr. Moshe Druker’s years-long experience and widespread professional activity in the world of taxation are well reflected in the legal services that the firm’s team provides.

With a Ph.D in economics, Advocate and Accountant Dr. Moshe Druker has contributed greatly to the formulation of the tax system in Israel by diverse public activities. Inter alia, Dr. Druker served as a member in two "Rabinowitz" committees dealing with income tax reforms (heading the international taxation sub-committee thereof) and real estate taxation. Dr. Druker chaired the Committee for Acceptability of Ledgers in Pursuance of the Income Tax Law and VAT legislation, the ICPAS disciplinary court and the Israeli branch of the International Fiscal Association (IFA). In addition, Dr. Druker served in the Israel Bar Tax Committee and as director of several government companies (the Israel Electric Corporation and a Bank Leumi subsidiary, among others).

The firm’s work in the field of international taxation is headed by Adv. Joshua Sherman, formerly the Director of the International Tax Department of the Income Tax Commission (currently the IRA), who participated in tax treaty negotiations between Israel and over 25 other countries. Adv. Joshua Sherman also represented the IRA in procedures involving foreign tax authorities where legal disputes arose regarding the scope of taxation rights in Israel and abroad, was a member of the Israeli delegation to OECD in matters of e-commerce, served in the "Rabinowitz" committee on international taxation reform, and represented the state of Israel in negotiations with the Palestinian Authority on matters of taxation, which resulted in two major agreements singed between the parties.

The firm’s wide ranging client base comprises of many companies and businessmen, both Israeli and international, including government companies, contractual companies, insurance companies, Hi-Tech and biotechnological companies, local authorities, lawyers and accountants (in cases regarding taxes, encompassing the criminal aspect).

Languages: Hebrew, English, Polish, German.

Lawyers

Dr. Druker Moshe

Admitted Israel 1965. Member of the Israel Bar Association. Notary. Academic Degrees: College of Law and Accountancy, Accounting, 1961.‏ The Hebrew University of Jerusalem - The Tel Aviv Extension, Israel, Law, 1965.‏ University of Vienna, Economics, 1990 (Ph.D). Additional Professional Certifications: Accountant. Positions: Member of the following Israel Bar Association committees: the Customs, Excise and VAT Committee and the Internship Committee, the Tax Committee. Member of the following organs of the Institute of CPAs in Israel: Chairman of the disciplinary court of the Institute and The Tax Council. Membership in other organizations and institutions: Chairman of the Committee for Acceptability of Ledgers in Pursuance of the Income Tax Law - appointed by the Minister of Finance, Chairman of the authority for budget audit at the Israel Basketball Association, and the Tax Club. Chairman of IFA-Israel - IFA is an international fiscal association with 10,000 members around the world. During Dr. Druker's period of office as Chairman of IFA-Israel, the International Fiscal Congress was held in Eilat (October 1999), with the participation of some 1,000 members from around the world. Membership in public committees: Former member of the Ministry of Finance Public Committee for Taxation of Vehicle Maintenance Expenses and the Committee for Amendment of the Tax Betterment Law - Minister of Finance appointments. Former member of "Rabinovich Committee" to the reform in the law of taxation of real estate and member and chairman of a subcommittee (international taxation) in "Rabinovich Committee" to the comprehensive reform in the income tax. Former Memberships: Former Chairman of the audit committee of International WIZO. Member of the City Council of Holon and Chairman of the Council's audit committee. Dr. Druker also served as a director in the Israel Electric Corporation, the national Oil Company and Leumi Financing Company Ltd. (a subsidiary of Bank Leumi).

Druker Ori

Admitted Israel 1989. Member of the Israel Bar Association. Notary. Academic Degrees: The University of Buckingham, UK, Faculty of Law, 1988 (LL.B). Positions: Member of The Taxation Committee and the Customs, Excise and VAT Committee of the Israel Bar Association. Membership in various organizations and institutions: The organization of Tax Professionals, sponsored by The University of Tel-Aviv; IFA-Israel and a former member of a public committee for taxation of the high-tech industry, appointed by the Income Tax Commissioner; Member of the joint management board of "Computer for Every Child Project" (under Prime Minister Officer Patronage) and "Window for Tomorrow" not for profit organization.

Sherman Joshua

Admitted Israel 1986, USA - Illinois. Member of the Israel Bar Association. Academic Degrees: Northwestern University, USA (B.A).‏ Northwestern University, USA (LL.M).‏ Creighton University, Nebraska, USA (Jur. Dr.). Positions: Member of The Committee for Reform of International Taxation and the Committee for Reform of the Taxation of the high-tech industry. International taxation lecturer in The College of Business Administration, Rishon Letzion, The Israel Bar Association and the Institute of CPAs in Israel. Former Director of the International Taxation Department at the Income Tax Commission: From 1993 to 1.1.2000, Adv. Sherman served as The Director of the International Taxation Department in the Israel Income Tax Commission. In that position Mr. Sherman was a permanent member of Israel's negotiating delegation for its Conventions for The Prevention of Double Taxation, and participated in such negotiations with 27 countries (inter alia those with The United States, Japan, China, France, Italy, South Korea, Ireland, India, Mexico and The Netherlands). He also participated in a large number of mutual agreement procedures for interpretation and application of such conventions. In addition, Adv. Sherman was a member of the Israeli delegation to the OECD's advisory group with regard to the taxation of internet transactions. In the course of his work at the Income Tax Commission, Adv. Sherman was appointed by the Commissioner of Income Tax as a member of the Israeli delegation for the Israeli-Palestinian negotiations on agreements regarding the transference of taxation authority (The Early Empowerment Agreement) and the Withholding Taxation Arrangements (The Interim Agreement) between the two parties. Additionally, Adv. Sherman served as a representative of the Israel Ministry of Finance in discussions regarding a tripartite tax framework which would include Jordan, the Palestinian Authority and Israel. Adv. Sherman also served as a member of the Minister of Finance's subcommittee for the reform of international taxation. Publications: Has published over 20 articles in numerous legal and tax periodicals on the various topics of international taxation, as well as articles in Tax Notes International and several Israeli newspapers.

Tzidkiyahu Eyal

Admitted Israel 1998. Member of the Israel Bar Association. Notary. Academic Degrees: The University of Sheffield, UK, Faculty of Law, 1997 (LL.B).‏ Bar-Ilan University, Israel, Faculty of Law, 2000 (LL.M).‏ Tel Aviv University, Israel, Accounting, 2007 (B.A). Positions: Member of Taxation Committee and the Customs, Excise and VAT Committee of the Israel Bar Association. Member of IFA-Israel, The organization of tax professionals, sponsored by Tel-Aviv University.

Diamant Ariel

Admitted Israel 2005. Member of the Israel Bar Association. Academic Degrees: University of Haifa, Israel, Faculty of Law, 2004 (LL.B). Positions: Member of the Customs, Excise and VAT Committee and of the Tax offenses Committee of the Israel Bar Association.

Fish Hana

Admitted Israel 1984. Member of the Israel Bar Association. Notary. Academic Degrees: Bar-Ilan University, Israel, Faculty of Law, 1981 (LL.B).‏ Bar-Ilan University, Israel, Faculty of Law, 2003 (LL.M).