Ofir provides tax advisory services for Israeli and foreign clients, specializing in developing tax efficient transaction structures. He also renders legal opinions and assists in obtaining tax rulings and other tax arrangements with the Israel Tax Authority (ITA).

From the planning and negotiating stage through the post-transaction tax planning stage, Ofir helps his clients with tax assessments, appeals, and representation before the ITA and the Israeli courts on income tax, VAT and real estate tax issues.

Recognized by leading rating companies in the field of tax, Ofir’s extensive experience includes tax consulting on high-profile international merger and acquisition transactions, restructuring and investments, and representing Israeli and non-Israeli clients in the Israeli tax courts, including litigating complex tax cases involving business reorganization, transfer pricing, and intercompany arrangements. He also engages in tax planning for high-net-worth individuals and families, including new immigrants and returning residents, and advises on equity-based compensation to employees.

Prior to joining Yigal Arnon & Co. in 2011, Ofir was head of the tax practice at M. Seligman & Co. From 2003 to 2010, he worked with the Israeli State Revenue Administration in the Israel Ministry of Finance, serving as Head of the International Taxation Department and as a senior professional advisor to the State Revenue Director. In this role, was consulted on pre-ruling matters and was involved in tax legislation regarding income tax, trusts, tax incentives for foreign residents, tax incentives for new immigrants, participation exemptions, real estate taxation law, real estate investment trusts (REITs), VAT, encouragement of capital investments and R&D, capital markets, hedge funds and securitization.

In addition, Ofir managed the Israeli tax treaty team in international negotiations with tax authorities of the UK, the US, Germany, and numerous other countries.

Ofir chaired the Israeli working group responsible for the tax aspects associated with the Israel accession to the OECD, and he was the first Israeli participant in the OECD Working Party on International Taxation. He was also the first Israeli participant in the United Nations Economic and Social Council (ECOSOC) working group on business profits.

Ofir lectures in tax courses at the Law and Business School at the College of Management; and is a member of the Advanced Study Committee in the Institute of Certified Public Accountants in Israel. He previously worked in the tax department of PricewaterhouseCoopers (PWC) Israel.

Ofir obtained his B.A. in accounting in 1999 and his LL.B., cum laude, in 2000 from the College of Management. He also received an M.A. in business administration (finance) from Tel Aviv University in 2007. In addition, Ofir graduated from the Tax Inspectors Course of the Israel Tax Authority, and International Taxation Seminars (Tax Avoidance and Evasion, Tax Treaties, Tax Negotiations) at the OECD training centers in Vienna and Budapest. He was admitted to the Israeli Certified Public Accountants Institute in 2002 and the Israel Bar in 2003. He joined the firm as a partner in 2011.



Ofir has represented multinational clients in all Israeli tax-related issues concerning their acquisitions in Israel, including representing them via the Israel Tax Authorities to obtain tax rulings in relation to those acquisitions. Specifically, he:

  • Represented Intel Inc. in tax-related issues with respect to its acquisitions in Israel, including the acquisitions of Mobileye in 2017, and of Tower Semiconductor (terminated).
  • Represented Palo Alto Networks in numerous acquisitions in Israel, including: Talon Cyber Security, Dig Security, Crusoe Security, Cider Security, Bridgecrew, PureSec and Twistlock.
  • Represented Tenable in the acquisition of Ermetic.
  • Represented CrowdStrike in the acquisition of Bionic.
  • Represented Innplay Labs in its acquisition by Playtika.
  • Represented IBM in the acquisitions of Polar Security and
  • Represented Snap Inc. in the acquisition of
  • Represented PayPal in the acquisition of Curv.
  • Represented ZoomInfo in its acquisition of
  • Represented gaming company Ilyon Games in its acquisition by Tencent-owned mobile developer Miniclip.
  • Leads the Arnon tax team in providing ongoing tax support to various international clients, including IBM, Intuit, Imperva, Oracle, PayPal, Ibex, Zscaler, and many more.


Recommended Lawyer - Tax
Highly Regarded - Tax controversy
2007 Tel Aviv University | MBA Finance
2007 OECD Training Centers (Vienna, Budapest) | International Taxation Seminars - Tax Avoidance and Evasion, Tax Treaties, Tax Negotiations
2007 Israel Tax Authority | Tax Inspectors Course
2000 The College of Management | LLB, cum laude
1999 The College of Management | BA (Accounting)
2003 Israel
Additional roles
2002 Accounting

Ofir Levy

Partner, Executive Member
132 Begin Road, Azrieli Center, Tel Aviv 6702101, Israel