Michael Azulay is an Israeli Attorney and Certified Public Accountant. Michael also holds a bachelor degree in Economics as well M.B.A degree. Michael advises multinational and domestic clients on a broad range of tax matters, and represents clients before the Israeli tax authorities and courts on disputed tax assessment proceedings.

Michael has an extensive experience counselling on all aspects of domestic and international taxation for corporates and individuals, including: investment incentives, tax structuring, local and cross-border Mergers & Acquisitions, reorganizations, real estate transactions, VAT, employment compensation taxation, tax legal counseling to high net worth individuals and families.

Michael represents clients of the firm on disputed tax assessments, resolves and negotiates settlements with the Israeli tax authorities on disputed tax assessments, and where necessary, challenges tax assessments before the Israeli Courts.

Before joining S. Horowitz & Co. in 2021 as an associate, Michael worked 2 years at the tax department of Ernst & Young (Big4 firm). Before that, Michael worked 9 years at the Israeli Tax Authority as an Income tax inspector at Petach-Tikva Tax Assessment Office. At this role Michael performed tax audits and determined tax liability for corporates, individuals and non-profit organizations. Later, he was promoted to a position of tax inspector team leader at Gush-Dan district Tax Assessment Office where he managed a team of tax inspectors, approved tax returns, handled requests for certificates, such as: money transfers from Israel to abroad certificate, Israeli tax resident certificate, new immigrant/senior returning resident tax certificate.

Michael completed his internship in law at Dr. Moshe Druker & Co.


Languages: EnglishHebrew
Admissions: Israeli Bar, 2020 ; Israeli CPA, 2016
Education: College of Law & Business, LL.B (2018) Tel Aviv University, Accounting (2013) Ben-Gurion University of the Negev, M.B.A (Finance) (2005)Ben-Gurion University of the Negev, B.A (Economics) (2000)

Other Activities

Michael published several professional articles in the journal of the Institute of Certified Public Accountants as well as at the quarterly journal “Taxes”.

Terms of Use

Please read these Terms of Use (the “Terms”) carefully before using the Website. If you do not agree to any of the provisions in these Terms, please do not use the Website.

The content and materials appearing on the Website are provided for general informational purposes only and do not constitute, nor should be relied upon as, legal or other professional advice.




Disclaimers and Limitation of Liability


Intellectual Property


Data Security


Code of Conduct


Governing Law
Contact Information


I Agree