Insights

Notes on Israeli & international tax

Short articles on tax developments, rulings, and practical structuring points. New pieces are added periodically.

October 2026

Shell Company Mergers: The Shortcut to the Stock Exchange Runs Through the Tax Authority

The shortcut to going public: merging with a listed company or a public shell. How a merger under Section 103K differs from a share exchange under Section 104H, and which route fits your deal.

October 2026

The Advantages of a Merger

One company has acquired another – keep two separate entities or merge? From cost savings and loss offsetting to lower shareholder balances and reduced retained earnings – the main advantages of a post-acquisition merger.

September 2026

Valuations in Business Restructuring

When a business restructuring requires an external expert valuation, when management's own estimate is enough, and when there's no way around an outside appraisal — a few key points on the valuation question in restructurings.

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