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Lawyers

Omer Harel

Lawyers

Associate in our U.S. Tax practice, based in London.

Omer advises issuers and underwriters on the tax aspects of various securities offerings, such as initial public offerings and other equity offerings, investment-grade, high-yield and convertible debt issuances, tender offers and exchange offers with a particular focus on the European and Asian markets.

He frequently advises lenders and borrowers on the tax aspects of cross-border financing arrangements. Omer also advises on the tax aspects of cross-border mergers and acquisitions, de-SPAC transactions and joint ventures as well as private equity portfolio investments.

Languages
Hebrew
Languages
Hebrew

Experience highlights

Capital Markets
  • Royalty Pharma on the U.S. tax aspects of its $2.5 billion SEC-registered IPO and $6 billion senior notes offering
  • Banco Santander on the U.S. tax aspects of its €7.07 billion SEC-registered rights offering
  • Initial purchasers on the U.S. tax aspects of:
    • An aggregate $650 million Rule 144A convertible notes offering by Momo
    • An aggregate $750 million Rule 144A senior notes offering by Yum! Brands
  • Nippon Life Insurance on the U.S. tax aspects of its $800 million step-up callable subordinated Rule 144A notes offering
  • Postal Savings Bank of China on the U.S. tax aspects of its $8 billion IPO on the HKEX and Rule 144A offering
  • Tencent Music Entertainment Group on the U.S. tax aspects of its approximately $1.1 billion SEC-registered IPO
  • Underwriters on the U.S. tax aspects of an aggregate $3.5 billion SEC-registered notes offering by British American Tobacco
Mergers & Acquisitions
  • Sibanye Stillwater on the tax aspects of a joint venture with respect to the Rhyolite Ridge lithium-boron project
  • Duddell Street Acquisition Corp. in connection with its business combination with FiscalNote Holdings
  • Special committees of the board of directors of New Frontier Health Corporation and 51job on the tax aspects of their going-private transactions
  • Tencent on the tax aspects of the going-private transaction of Sogou and its strategic investment in JD.com
  • Universal Scientific Industrial on the tax aspects of its $450 million acquisition of Asteelflash
  • Grupo Financiero Santander México and its principal subsidiary Banco Santander (México), Institución de Banca Múltiple, Grupo Financiero Santander México on the U.S. tax aspects of their parent-subsidiary merger
  • Heineken on the tax aspects of a joint venture with China Resources
  • Lightyear Capital on the tax aspects of its acquisition of eCommission
Finance
  • Delek Drilling Exploration and Avner Oil Exploration on the tax aspects of their $300 million asset-backed revolving credit facility
  • eDreams Odigeo on the tax aspects of its €582 million super-senior secured credit facility
  • Joint lead arrangers and joint bookrunners on the U.S. tax aspects of the $725 million acquisition financing for Roark Capital’s acquisition of International Car Wash
  • Joint lead arrangers, joint bookrunners and administrative agent on the tax aspects of Yum! Brands $1.5 billion senior secured refinancing facilities
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    Insights

    Education
    LL.M., International Tax, University of Michigan Law School
    • Certificate of Merit Award, Corporate Taxation
    • Certificate of Merit Award, Partnership Taxation
    • Excellence in Taxation Award, Michigan State Bar
    LL.B., Tel Aviv University, Buchmann Faculty of Law
    • Dean's List
    • magna cum laude
    Professional history
    • Associate, Davis Polk, 2011-present
    • S. Horowitz (Israel), 2009-2010
    Qualifications and admissions
    • Israel Bar
    • State of New York
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