Eldad Noach

Eldad Noach is a senior partner of Moshe Mizrachi, Noach, Kriegel & Co.

Adv. Eldad Noach is a senior attorney with extensive knowledge and rich and in-depth experience of a wide range of taxation issues. Adv. Noach was the head of the Mergers and Divestitures (Structural Changes) Department, and between 2007-2011 served as head of the Professional Department at the Israeli Tax Authority. In that role, he was responsible for the Professional Department dealing with structural changes, capital markets, employee stock options, provident funds and tax rulings. Adv. Noach represents taxpayers in a variety of issues in assessment proceedings and appeals to the court. His extensive knowledge in the various areas of tax and his in-depth acquaintance with the mindset and decision-making processes that characterize the Israel Tax Authority, set the scene for Adv. Noach to help usher in innovative tax rulings with broad application. In this framework the following tax rulings were published:

• Tax arrangement for hedge funds (acting on behalf of the Hedge Funds Association) with respect to the tax rate applicable to investors in hedge funds.
• A merger arrangement for traded partnerships with respect to recognition of a structural change in partnerships corresponding to the provisions of Part II of the Income Tax Ordinance.
• Tax ruling regarding the replacement of shares and the adjustment of employee stock option arrangements of a company engaged in the field of medical cannabis.
• Representing model Bar Refaeli in civil assessment and appeal proceedings and in criminal proceedings.
• Representing the Rothschild Group in Israel in proceedings before the District Court and Supreme Court of Israel in connection with the application of zero-rated VAT on the group’s activity for recruiting Israeli institutional investors for funds of the Rothschild Group abroad.