Background
EFRATI, DAVID was born on May 2, 1943 in Jerusalem, Israel.
EFRATI, DAVID was born on May 2, 1943 in Jerusalem, Israel.
Hebrew University of Jerusalem (Bachelor of Laws). Tel-Aviv University (Master of Laws, with honors). Tel-Aviv University (Master of Laws, with honors).
Spoken languages: Hebrew and English.
Worked at Efrati, Galili & Company. Admitted to the bar, 1972, Israel. Author: "Capital Gains Tax and Tax on Registering Shares on the Stock Exchange According to Amendment 21 of the Income Tax Ordinance," Volume 25, p.
365, Roeh Haheshbon (The Journal of the Institute of Certified Public Accountants in Israel), 1975.
"General Rules for Defining Capital Gains," p. 325. Cahiers de Droit Fiscal International, 1976.
"The Canadian-Israeli Tax Convention," p. 20, Tax Management International, January, 1977.
"Income Tax Law" (published in Hebrew by Schoken, 1980, 1985).
Member: Israel Bar Association.
Member: Israel Bar Association.