Read the full interview with Adv. Doron Levy on the Globes website: “Expatriation tax, often referred to as exit tax, is a tax imposed by a country on individuals who cease to be tax residents of that country due to a change in residency status, typically when someone moves to another country. This tax is designed to capture unrealized gains or income that would otherwise go untaxed when the individual leaves the country of origin. It’s essentially a way for the original country of residence to ensure it receives its share of taxes on accrued wealth or income before the taxpayer relocates”.

Complex Tax Litigation in Practice: The Israeli Zara Franchisee Case
In complex tax litigation, the headline figure rarely tells the entire story. Large tax assessments involving controlling shareholders, corporate groups and historic financial transactions are


