Omer Harel

Omer frequently advises issuers and underwriters on the US tax aspects of various securities offerings such as initial public offerings and other equity offerings, investment grade, high yield and convertible debt issuances, asset-backed securitizations and various liability management transactions (exchange offers, tender offers and consent solicitations) with a particular focus on transactions involving non-US issuers or US issuers that are members of non-US parented groups. Omer also frequently advises on the US tax aspects and structuring of cross-border financing arrangements, structured products and derivatives, cross-border mergers and acquisitions and joint ventures as well as private equity portfolio investments.

Work highlights

Omer has acted on numerous industry-leading projects, including advising:

• Getir: advising on the acquisition of online grocery company FreshDirect Inc. from Ahold Delhaize USA.

• Issuers and underwriters: advising on the tax consequences of various securities offerings, including of Nestlé, Unilever, National Grid, Sasol Limited, Barclays, Anglo American, Continuum Energy, Codelco, the Republic of the Philippines, PT Merdeka Battery Materials and Nickel Industries.
• Multiple clients: advising on the U.S. federal income tax consequences in a variety of other matters, including a multinational group’s US and non-US entities in negotiating ISDA documentation with multiple banks, e& on its proposed investment in Careem Super App, the lenders to Stahl on a refinancing of its existing facilities and the Special Committee of the Board of Directors of Zhangmen Education in connection with its proposed going private transaction.

• Issuers and underwriters: advising on the tax consequences of many capital markets offerings, including for NatWest Group, Royalty Pharma, Lloyds, Tamar Petroleum, Amdocs, Banco Santander, BBVA, Tencent, Israel Chemicals, Nippon Life, iQIYI, BeiGene and Yum! Brands.*
• Sibanye-Stillwater: advising on the U.S. tax aspects of its joint venture with ioneer.* 
• Heineken N.V.: advising on the tax aspects of a joint venture with China Resources Enterprises.*
• Amdocs: advising on the acquisition of MYCOM OSI.* 
• Tencent: advising on the tax aspects of its strategic investment in JD.Com and going private transaction of Sogou Inc.* 
• eDreams Odigeo: advising on the tax aspects of its super-senior secured credit facility.*

• Taxation of Investments in U.S. Real Estate (Hebrew) Missim Kaf-Vav/3 A-19 · Jun 1, 2012
• Rethinking the U.S. Estate Tax on Nonresident Aliens 64 Tax Notes Int'l 77, Oct 3, 2011