Attorneys
Harel Locker, Partner
Born Tel-Aviv, Israel, 1965; married with three children. Admitted to practice law in Israel (1995) and New York State (2001). Formerly, associate in the tax department of Fried, Frank, Harris, Shriver and Jacobson LLP NY, NY.
Mr. Locker specializes in tax law, including international taxation, land betterment and VAT. His clientele ranges from high-net-worth-individuals and dual citizens to high-technology companies and their employees, large multinational businesses, VC and Hedge funds, publicly traded companies, prominent real-estate corporations, and major financial institutions.
Mr. Locker’s practice includes day-to-day tax counseling, structuring and planning, obtaining pre-rulings from the various tax authorities and tax litigation. Mr. Locker has successfully litigated precedent setting cases in the various tax courts and is the author of numerous articles published in various legal and accounting journals and the daily business press.
In particular Mr. Locker handles the tax aspects of:
- Domestic and cross border M & As and IPO’s;
- VC and hedge funds;
- Individual tax planning;
- Relocations and dual citizenship situations;
- Trusts;
- Inbound and outbound investments;
- High-tech companies and their employees;
- Stock options plans;
- Real estate transactions.
Education: LL.M. in Taxation, with distinction, Georgetown University Law Center, Washington DC; Bachelor Degree of Law (LL.B), Tel Aviv University School of Law; B.A. in Accounting, Tel Aviv University School of Management.
Bar Membership: Israel and New York State
Other Memberships: Tax Committee of the Israel Bar; New York State Bar Association and American Bar Association Tax Sections.
Languages: Hebrew and English.
E-mail: harel@friedman.co.il
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