ד"ר ליאור דוידאי

1. D. Dissertation

2007: Research study for Doctor of Laws degree on the subject of “Timing of the Taxable Event”. The thesis focuses on two main aspects: First, whether the arrangements in force to determine such timing are adequate; and second, how the timing ought to be determined and implemented in diverse economic activities and dynamic situations. 350 pages. Writing language: Hebrew. Acceptance by the Senate of the Hebrew University of Jerusalem. This work was performed under the supervision of Professor Yishai Beer.

1. Scientific Books (Refereed)

1. Edited Books and Special Journal Issues – Published

2003-2005: Chief Editor of volumes A and B, The Journal Law and Business – the law journal of the Law School of the Interdisciplinary Center (IDC) Herzliya.

1. Articles in Refereed Journals

Published

1. 2019 An article entitled “The Time for a New Accord on the Tax Event Creation Timing Issue and a Re-Examination of Cash-Based Reporting”, published in the journal Din Udvarim 13 (2019), 195. The article aims to evaluate – and offer new regulation for – the appropriate arrangement for determining the timing at which a tax event occurs.
2. 2006: An article entitled “Taxation of Transactions Characterized by Time Discrepancies between Financial Execution and Other Time Periods Relevant to Determining Transaction Value”, published in the journal Law and Business 5 (2006), 199. The article offers a comprehensive arrangement for the special tax problems that arise in transactions in which such timing differences occur, and for the method which ought to be used to determine both the timing of the taxable event and the value of the transaction for calculation of the tax liability.
3. 2005: “Symposium: Challenges of Regulation in the Israeli Market”, published in the journal Law and Business 2 (5766), 9 [in collaboration with Dr. Noam Sher]. The Symposium included a discussion of regulation as a concept underlying the modern state as well as a discussion on the variations of regulation in the different markets.

1. Other Publications

2018: Interview in the economic program of Radio Tel Aviv (5.12.2018): "Just before the end of the year: Dr. Lior Davidai (Academic Center for Law and Business) with everything you need to know about tax payments" –

http://102fm.co.il/shows/98?listen=5c07b4399149d309bca37a37&b=2 .