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Noa Lavian Borovski

Associate

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About
Education
Admission

Noa Lavian Borovski is an attorney in the Litigation and Dispute Resolution department at S. Horowitz.

Noa represents international and local companies and financial institutions in a wide range of civil and contractual matters, with particular expertise in defending class actions, banking disputes, shareholder disputes and insolvency proceedings.

Noa is also a licensed psychologist and certified mediator, with extensive experience leading mediation proceedings in civil-commercial disputes. Noa joined S. Horowitz in 2016.

Education

  • TAU, M.A Psychology, 2025
  • Hebrew University of Jerusalem, LL.M., with honors, 2016
  • Hebrew University of Jerusalem, LL.B. and B.A. in Psychology, with honors, 2017

Admission

  • Israel Bar Association, 2016
  • Certified Mediator, 2018

Contact

+972.3.7457430

noa.lavian@s-horowitz.com

Expertise

Dispute Resolution

Languages

Hebrew, English

Noa Lavian Borovski

Contact

+972.3.7457430

noa.lavian@s-horowitz.com

Expertise

Dispute Resolution
Commercial Litigation
Insolvency and Restructuring
Real Estate Litigation and Property Dissolution
View more >

Languages

Hebrew, English

News & Insights:

Access our legal insights, thought leadership and expert analysis

Articles

Israel-India Bilateral Investment Agreement Enters Into Force
A new agreement for the promotion and protection of investments between Israel and India grants broad protections to investors of both States.
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Articles

Israel M&A 2026: S. Horowitz’s Chapter in the Law Over Borders Global M&A Guide
S. Horowitz’s chapter on Israel in the Law Over Borders: Global M&A Guide for 2026 covers market trends, deal structures, and key focal points shaping Israeli M&A.
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Updates

Healthcare Patents in the Age of AI: AI Is Not a Magic Word for Patent Eligibility
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Articles

Israeli Construction Law: A Comprehensive Legal Guide
Partner Benjamin Sheffer and Advocate Of Counsel Lance Blumenthal from S. Horowitz, provide a full legal overview of Israeli construction law.
Read

Updates

Israel’s Supreme Court Signals a Shift on Class Action Costs
No doctrinal change yet, but Israel’s Supreme Court signals that class action cost orders may need to bite harder in weak cases.
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Updates

TAX NEWSFLASH – JUNE 2026
S. Horowitz’s June 2026 Tax Newsflash covers Israeli tax residency, hi-tech tax credits, and VAT relief for funds. Read more »
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News

S. Horowitz Advises Menrav on NIS 630M Urban Renewal Project in Givatayim
S. Horowitz represented Menrav Group in signing a NIS 630 million urban renewal agreement in Givatayim.
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Articles

Israel Energy & Infrastructure M&A 2025: Benny Sheffer & Lance Blumenthal Review in Chambers Global Practice Guides
Benny Sheffer and Lance Blumenthal’s review of Israel’s energy and infrastructure M&A market: steady — and positioned for rebound.
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News

Adv. Sarit Arieli Ben Simchon Joins S. Horowitz as Partner
Adv. Sarit Arieli Ben Simchon joins S. Horowitz as partner, bringing 20+ years in planning, construction, and real estate.
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Articles

When a Cancellation Notice Is Not Enough: Israeli Court Sharpens Airlines’ Passenger-Choice Duties
A new Israeli appellate ruling: airlines must actively present passengers with their choice between refund and rebooking.
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Articles

Israeli Supreme Court: Airlines Must Proactively Offer Refund or Alternative Flight – or Risk Exemplary Damages
A new Supreme Court precedent: airlines must actively offer cancelled-flight passengers a choice between a refund and an alternative flight.
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Updates

Japan’s Intellectual Property Strategic Program 2026 – Protecting Creativity and Innovation in the Generative AI Era
Adv. Ran Vogel reviews Japan’s IP Strategic Program 2026 and its implications for AI companies and rights holders.
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Articles

Israel’s 8-Hour Rule: When Rebooking Is Not Cancellation
When disruption does not amount to cancellation under Israeli law
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News

Sarit Arieli Ben Simchon: “Jerusalem Must Build Within Itself Without Losing Its Identity”
After 22 years in public service, Jerusalem’s planning appeals chair reflects on the city’s impossible contradictions.
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Articles

Copyright Law and Generative AI: Who Owns the Work When the Machine Creates?
When generative AI writes, paints, and composes – who is the author? Dr. Eyal Brook examines the copyright subject.
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News

After years of working at key decision-making junctions, Sarit Arieli Ben Simchon joins S. Horowitz as a partner.
After 20+ years in planning, construction, and administrative law, Sarit Arieli Ben Simchon joins S. Horowitz as partner.
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Updates

The Israel Competition Authority Publishes Draft Extensions of Key Block Exemptions for Public Consultation
The Israel Competition Authority has published draft extensions of key “block exemptions” for public consultation.
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News

TAX NEWSFLASH – MAY 2026
Our May 2026 Tax Newsflash is here! Draft regulations introduce increased compensation for businesses suffering indirect damage during Operation “Roaring Lion”—four alternative compensation tracks up to NIS 5 million. Plus: Draft Pillar Two regulations anchor Safe Harbour mechanisms in Israeli
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News

Proposed Law Would Bind IDF Tech Graduates to Israeli Tax Residency for a Decade
Adv. Lior Nouman on a proposed bill that would require IDF tech unit graduates to maintain Israeli tax residency for ten years.
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Updates

Court Invalidates Patent Protection Order on Eliquis® – The Path to Generic Apixaban Opens
Generic apixaban in Israel: The Court invalidated the patent term extension on Eliquis, following revocation of the parallel UK patent.
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Articles

Insurance disputes in Israel: key legal insights
Insurance disputes in Israel: disclosure obligations, policy interpretation, limitation periods and more, with insight into emerging risks.
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Updates

When Does Documentary Footage Cross the Line? A U.S. Court Rules on Fair Use
A recent U.S. decision offers useful guidance on the use of short archival clips in documentary works – creating some room for content creators.
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Updates

Israel Competition Authority Publishes Draft Merger Guidelines for Public Consultation 
Israel Competition Authority Publishes Draft Merger Guidelines for Public Consultation.
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News

TAX NEWSFLASH – APRIL 2026
Groundbreaking decision: Tel Aviv District Court accepts motion for reversal of burden of proof in tax appeal.
Read

Podcasts

Purchase Tax on Mehir LaMishtaken: Leor Nouman & Guy Wertheim on HaHazit HaIronit Podcast
Adv. Leor Nouman and Guy Wertheim explain on the HaHazit HaIronit podcast how they overturned purchase tax on Mehir LaMishtaken
Listen

Updates

Employer Deposits into Individual Policies to Secure Future Employee Severance Grants
A recent ruling changes the tax treatment of employer severance policy deposits, affecting compensation structures across Israel.
Read

Updates

TAX FLASH – February 2026
Quick update on the lates tax news, rulings and circulars – from undeclared capital to Teva’s tax witholding.
Read

Articles

AI-Assisted Coding: Innovation, Intellectual Property and Hidden Risks
AI coding tools are bringing speed and efficiency, but also urgent questions about copyright, ownership and licensing.
Read

Updates

Trademarks, the ELVIS Act, and the Fight Against Voice Cloning
When AI clones human voices, copyright law falls short. Trademarks and the ELVIS Act offer a new layer of protection for the human voice.
Read

Updates

Deepfake and Election Campaign Law
The Supreme Court: political free speech does not include the “freedom to fabricate reality”.
Read

Articles

AI & Copyright: Dr. Eyal Brook on Creativity, IP, and the Digital Age
Dr. Brook explores AI’s challenge to copyright law and authorship in a newly published US law journal article on AI and creative rights.
Read

Updates

From Loving Grace to Adolescence: Amodei’s Evolving Vision
Anthropic’s CEO outlines AI’s transformative potential and its gravest dangers. A must-read for legal and regulatory professionals.
Read

Updates

Multibot: The AI-Only Social Network and the Question of Consciousness
Multibot’s Bot Society: AI Agents, Digital Consciousness & Regulation
Read

Updates

Munich: Copyright Protection for AI-Generated Works
Dr. Eyal Brrok reviews the Munich AI copyright ruling, where prompts aren’t enough, and its implications for IP protection.
Read

Updates

AI Copyright Training: The UK Backs Down, the US Steps Aside
UK abandons its AI copyright opt-out model with “no preferred option.” The U.S. leaves it to the courts. S. Horowitz on what the shared uncertainty means.
Read

News

Mehir LaMishtaken Purchase Tax Ruling: Appeal Committee Orders Millions Refunded
Appeal Committee: Mehir LaMishtaken developers did not acquire real estate rights — owed a purchase tax refund (Leor Nouman & Guy Wertheim)
Read

Updates

TAX NEWSFLASH – JANUARY 2026
Our January 2026 Tax Newsflash is here! The Arrangements Law continues: new reporting duty for online platforms (Airbnb) on short-term apartment rentals, comprehensive regulation for taxation of digital assets (crypto), and new reportable positions from the Israel Tax Authority.
Read

News

Tax Advise to the New HNW
Recent mega-deals have created a new wave of Israeli millionaires. In a Calcalist interview, Leor Nouman, Partner and Head of Tax at S. Horowitz, shares crucial advice: strategic timing can save high-net-worth individuals tens of percentage points in taxes.
Read

Updates

TAX NEWSFLASH – DECEMBER 2025
Our December 2025 Tax Newsflash is here! Israel’s 2026 Arrangements Law brings dramatic changes: property tax returns after 25 years on vacant land, new tax exemptions for immigrants earning income in Israel, special banking sector taxation, and major Pillar Two
Read

Articles

Chambers: Israel Energy & Infrastructure M&A 2025
Israeli Energy and Infrastructure M&A market – trends, shifts, and insights.
Read

Articles

Aviation Law: Israel
Israel’s aviation sector navigates wartime challenges with legislative amendments. New laws exempt airlines from compensation during conflict periods while courts balance passenger rights with security realities, reshaping aviation liability.
Read

Articles

Israel and the Belt and Road Initiative: Infrastructure, Investment and Dispute Resolution
Israel’s ports, light rails and Metro projects demonstrates the extent to which Belt and Road projects have impacted her infrastructure landscape.
Read

Updates

TAX NEWSFLASH – NOVEMBER 2025
Our November 2025 Tax Newsflash is here! Israel’s Tax Authority introduces major changes for 2026: new immigrants must now report foreign assets and income, ending 15+ years of exemption. New rules also target “wallet companies” with stricter taxation on undistributed
Read

Updates

Taxation of Stock Options for Employees Who Became Israeli Residents
The Tax Authority issued new guidance on taxation of foreign stock options for employees who became Israeli residents. Two beneficial tracks are now available: taxation under Section 3(i) with potential income spreading over 6 years, or conversion to Section 102
Read

Updates

Rethinking Transaction Structures
Why do Israeli M&A deals favor share purchases over asset deals? While asset purchases offer liability protection and simpler integration, seller tax concerns drive the preference. But for cross-border deals with post-closing restructuring plans, asset purchases may actually be smarter.
Read

Updates

TAX NEWSFLASH – OCTOBER 2025
Don’t miss our latest insights on (1) the final opportunity for tax benefit in asset transfers to shareholders, (2) new ITA circulars on undistributed profits, and (3) Israel’s draft bill for Pillar Two implementation.
Read

Updates

Did Your Israeli Partner Go Bankrupt? Here’s What You Need to Know
Israeli insolvency trustees can override contracts and jurisdiction clauses. File proof of debt promptly or lose all rights to recovery from your Israeli partner.
Read

Updates

From Patents That Save Lives to Patents That Save the Planet: AIPPI’s Landmark Resolution on Compulsory Licensing
AIPPI’s Resolution extends emergency patent measures to climate tech while preserving innovation incentives through fair compensation, strict limits, and robust safeguards for patentees.
Read

Updates

Authorship’s Future: AIPPI’s 2025 Resolution and AI-Era Copyright
As courts and creators grapple with defining human vs. AI authorship, AIPPI’s 2025 Resolution offers a clear framework on AI & Copyright—addressing data use, liability, transparency, and AI-generated works to guide the next era of copyright law.
Read

Updates

TAX NEWSFLASH – AUGUST 2025
Are you prepared for significant Israeli tax changes?
Read
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