Mr. Lampert is an associate in FBC’s Tax Department.
Mr. Lampert's practice concentrates on a wide range of tax law aspects including domestic income taxation, international taxation and VAT.
Mr. Lampert specializes in equity-based compensation plans and benefits, including the designing and implementing of such plans and on-going counseling with respect to equity-based benefits.
Mr. Lampert provides legal opinions and tax planning to both companies and individuals, advises them on various tax issues and assists the firm's clients in obtaining tax rulings and other arrangements with the Israeli Tax Authorities.
Prior to joining the firm, Mr. Lampert worked as an accountant at KPMG Israel.
CPA (Israel), 2016
The Israel Tax Authority (ITA) recently published a tax circular to clarify cases in which a transfer pricing study filed by a taxpayer will be considered to fulfil legal requirements and thus shift the burden of proof in the assessment process framework to an ITA inspector, in contrast to the general rule that the burden of proof rests with the taxpayer.
The Value Added Tax (VAT) Law sets out that zero-rate VAT applies to the export of services to a foreign resident. However, recent judgments have interpreted such relief in a narrow manner and have significantly reduced the ability to charge zero-rate VAT on services rendered to foreign residents.
On 16 December 2019 the Haifa District Court determined that so long as shares awarded pursuant to Section 102 of the Israeli Income Tax Ordinance (New Version) are held by a trustee for the benefit of a grantee, they confer no shareholder rights on the grantee. The judgment also reinforced the practice of requiring Section 102 grantees to sign an irrevocable proxy.
The Organisation for Economic Cooperation and Development (OECD) set a goal to deliver by 2020 a final report that includes a consensus approach with respect to the challenges of the digital economy, both the allocation of taxation rights (pillar one) and Base Erosion and Profit Shifting issues (pillar two). What are the latest proposals of the OECD and where does Israel stand?
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