Omer Harel
  1. Associate
Mr. Harel is an associate in Davis Polk’s Tax Department, practicing in the London office.

Bar Admissions

  • State of New York
  • Israel Bar


  • LL.B., Tel Aviv University, The Buchmann Faculty of Law, 2009
    • magna cum laude
    • Dean's List
  • LL.M., International Tax, University of Michigan Law School, 2011
    • Certificate of Merit Award, Corporate Taxation
    • Certificate of Merit Award, Partnership Taxation
    • Excellence in Taxation Award, Michigan State Bar

Professional History

  • Davis Polk since 2011
  • S. Horowitz (Israel), 2009-2010

Articles and Books

  • Taxation of Investments in U.S. Real Estate (Hebrew) | Missim (June 2012)
  • Rethinking the U.S. Estate Tax on Nonresident Aliens | 64 Tax Notes Int'l 77 (Oct. 3, 2011)

Practice Focus


  • Hebrew