Itiel Shloush

Itiel is an associate in our firm’s Tax Department.

Adv. Itiel Shloush counsels clients on various tax matters, including income tax, VAT, and real estate taxation. He provides opinions on various taxation issues, files applications with the tax authorities, advises clients on tax planning, and handles diverse tax rulings from the Israel Tax Authority.

Itiel also advises clients in relation to various types of transactions, including mergers and acquisitions, employee remuneration plans, financing, restructuring, the formation of investment funds, and more.

Itiel joined Barnea as an intern in the Litigation and Tax Departments in 2022.

Education:

Bar-Ilan University, LL.B. and B.A. in Middle Eastern Studies, 2022

Admission:

Israel Bar Association, 2024

Insights & News - Itiel Shloush:

July 27, 2025

Israel or Foreign Resident? New Memorandum of Law Changes the Rules

On July 1, 2025, a memorandum of law was published for public comments proposing an amendment to the Israeli Income Tax Ordinance’s definition of “Israeli resident” for tax purposes. The amendment proposes to replace the rebuttable presumption with irrebuttable conclusive presumptions about whether an individual is an Israeli resident or a foreign resident

Tax: Classification of Intercompany Transactions

A tax assessment dispute in Israel has led to a new court ruling dealing with relationships between subsidiaries in a multinational group and classification of the nature of the business activities that the companies provide to each other.