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Israel Desks - October Edition 2023

Nishlis Legal Marketing

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Israel December 12 2023

Whichever way you slice and dice it, these are challenging economic times around the

world, and yet one trade relationship is holding up well. The UK-Israel trade relationship

continues to show some strong numbers. Worth around £7 billion, there are more than

400 Israeli tech firms operating in the UK, while Israeli investment into the UK has added

around £1 billion gross value to the UK economy and created about 16,000 jobs in the

last 8 years, according to UK Foreign Secretary, James Cleverly. We speak to lawyers in

the UK and Israel - from White & Case, Dechert, Bird & Bird, Charles Russell Speechlys,

and Epstein Rosenblum Maoz – about this relationship.

In our other main feature, we dive deeply into the impact of AI on law firms and General

Counsel, especially since the November 2022 launch of ChatGPT. Together with other

AI-powered tools, they have transformed the business landscape and firmly driven

the technological fox into the corporate henhouse, raising many concerns for business

leaders, including data protection, privacy, and IP infringement. Experts from Arnon,

Tadmor-Levy, Shibolet, Lipa Meir & Co., The Luzzatto Group, Dechert, and Penteris share

their latest views on the opportunities, challenges, and regulatory hurdles that continue

to surface in this rapidly developing field.

Lawyers in the know also weigh in on recent trends in both capital markets (lawyers from

Bird & Bird, Mayer Brown, and Carter Ledyard) and real estate (Herrick, Asserson, Aird &

Berlis of Canada, Taylor Wessing, Charles Russell Speechlys). Benjamini & Co. discusses

a Bill proposing new definitions around Israeli residency for taxpayers, Yossi Ben-Dror

examines the legal aspects of Smart Contracts, and the Luzzatto Group explores the

Israeli IP attracting investors.

Follow us and if you wish to know more and contribute to our bi-monthly IsraelDesks

magazine, reach out. We would love to hear from you.

Lee Saunders, Editor

IsraelDesks

Industry Focus

» Being smart about artificial intelligence

Recent Market Trends

» Impacts of the evolving legal landscape on General Counsel

» The Luzzatto Group, In femtech, foodtech, and agritech,

Israel’s intellectual property beckons investors

» Benjamini & Co., Congratulations (or maybe not)!!! You are

an Israel Resident: A Bill Proposing New Definitions and

Presumptions for Establishing Israeli Residency for Taxpayers

» Amidst capital markets rollercoaster, shoots of optimism

» Israeli businesspeople, companies, and institutional investors

invested USD 2.3 billion in overseas real estate in 2022

» Y. Ben-Dror Law Firm, Smart Contracts – Legal Aspects and

the Israeli Perspective

Jurisdiction in the Spotlight

» Israel and UK: A new roadmap

25

29

35

41

45

51

Table of

Contents

04

14

24

Jurisdiction

in the

Spotlight

Israel and UK:

A new roadmap

5

Israel and UK: A new roadmap

UK-Israel Trade Relationship worth appx. £7 billion

This past March, the UK and Israel signed the 2030 Roadmap for UK-Israeli

Bilateral Relations, the prime goal being to boost economic, security and

technology ties and to ensure the partnership remains modern and innovate

so as to address shared challenges. The Roadmap included new multi-millionpound

programmes, joint funding commitments on technology, and a plan

to keep both countries at the forefront of the technological revolution.

Adopting a thematic approach, the Roadmap contains detailed commitments

for deepening cooperation across a broad range of sectors, including on

cyber (with the UK elevating Israel to a tier 1 cyber partner), science and

tech, R&D, security, health, climate and more.

In this latest feature, we take a deep dive into the state of the UKIsrael

relationship, the challenges being faced, and the prospects going

forwards, hearing the views of some of the most active and prolific

lawyers in both markets.

The UK-Israel trade relationship has already delivered huge benefits to both

economies. The UK-Israel trade relationship is worth around £7 billion, up

from £5.1 billion at the end of 2021. According to the UK Foreign Secretary,

James Cleverly, who signed the Roadmap in March: “There are more than 400

Israeli tech firms operating in the UK. Israeli investment into the UK drives

growth and jobs, adding around £1 billion gross value to the UK economy

and creating about 16,000 jobs in the last 8 years.”

6

“We have seen decent deal flow both ways this year, with many formal

and informal delegations exploring collaboration opportunities,” says Dan

Turgel, London partner at White & Case, and co-head of the firm's Global

Technology Industry Group. “The Roadmap is definitely a step in right

direction.”

“While it is too early to predict how the new trade agreement will play out,

it is definitely a positive step,” agrees Simon Marks, partner at Epstein

Rosenblum Maoz (“ERM”). He continues: “We will need to see what specific

initiatives aimed at promoting bilateral trade come out of the agreement,

and how successful these are; however a deepening of the formal and

informal connections is certainly a good thing for Israeli business.”

"We expect that this will soon be complemented by a new free trade

agreement,“ adds Adam Meisels, London partner and head of Israel Desks

at Bird & Bird. “That will further strengthen the relationship between the

countries by focusing on the trade of services and technology and be more

suited to the technological advancements of the future."

Current status of the UK-Israel relationship

Source: UK Government (released August 2023)

Trade Figures Year to Q1 2023 Change on year to Q1 2022

Total Trade in Goods & SWervices £7.3 billion +29%

Total UK exports to Israel £3.8 billion +32%

Export of goods £1.8 billion +14%

Export of services £1.9 billion +55%

Total Israel exports to UK £3.6 billion +28%

Export of goods £2.5 billion +28%

Export of services £1 billion +28%

7

“Given the UK’s recent drive to turn the UK into a ‘science and technology

superpower by 2030’, a partnership between the two nations is of no

great surprise,” says Alexander Gold, partner at Charles Russell Speechlys,

and head of the firm’s Israel Desk. “The relationship between the UK and

Israel today is perhaps the strongest it has ever been. The agreement is a

recognition by both nations of the strengths that they possess in science

and technology, and that information and technology sharing between the

two countries will be of mutual benefit. It should lead to greater support for

science and technology businesses in both countries (including start-ups)

and greater ability to fund leading science and technology projects. That

is good news for all involved.”

This deepening of commercial ties has become especially significant

considering the domestic concerns of both nations. Once plastered all over

the business press, Brexit remains a concern but how much?

White & Case’s Turgel, states: “We have not seen the flow reduce post

Brexit in our business. In fact, some trade has increased due to additional

flexibility.”

“Not in our experience,” says Gold of Charles Russell Speechlys. “Years

post-Brexit, the UK remains Israel’s third largest trading partner. £2.7 billion

worth of British exports went to Israel in 2020. And, given this year’s news

of this new economic and technological partnership and the two nations

continuing to develop closer ties, the relationship still looks extremely

strong. It’s been our experience on the ground too – overwhelmingly, we see

enthusiasm on both sides for doing business and engaging in new projects.”

Bird & Bird's Meisels added: "Overall I would say that Brexit has not put

off Israeli entrepreneurs or start-ups. London remains the top destination

in Europe for tech investment and one of the best places in the world to

scale a tech business. The UK government provides a range of support

for entrepreneurship and start-ups including financial assistance such as

grants, loans and tax efficient R&D and investment schemes. Furthermore,

the UK remains a hotbed for incubators and accelerators that support and

promote innovation and business growth.”

How much is Brexit still a concern? Not so much…

8

In fact, there are many organizations engaging in Israeli-UK relations, such

as the UK Israel Tech Hub, which, since its inception in 2011, has facilitated

over 250 partnerships, with an estimated £1.2 billion economic impact to

the UK. There is also the Israel UK Chamber of Commerce, the UK Israel

Business, and the Israeli Business Club. Many of these remain as vibrant as

ever, while there are also Facebook groups bringing professional Israelis from

the local landscape. Some of these include the Israeli Startups in London

and the Israeli Tech Parliament in London.

This agreement has also become all the more pressing for Israel, given

controversial judicial reforms that have concerned the tech sector, banks

and global ratings agencies. According to Start-Up Nation Central, which

tracks the local tech ecosystem, almost 70% of Israeli startups are taking

active steps to pull money and shift parts of their businesses outside the

country due to the uncertainty.

Adam Levin, London partner at Dechert: “Unfortunately, the relationship has

been overshadowed by the political issues in Israel relating to the judicial

reform. We are aware that risk committees are having to include it in their

assessments of deals, and this has led to several deals falling over at the last

minute. It is not possible to see the long term implications for the Roadmap

clearly at this point as a consequence.

Valuations are being driven down as the supply of investors is slowing due

to the additional risk currently associated with Israel as a consequence of

the judicial reform. It is evident everywhere from the approximately 20%

slide in the Shekel against the US Dollar and GBP, which means that existing

investments are now worth less in US Dollar and GBP terms, to the slowing

tech sector in Israel with many people losing their jobs. UK investors will be

keenly watching for the outcome to the challenge before the Israeli Supreme

Court to the judicial reforms and the fallout and consequential events from

that. Israeli investors will be watching for the next General Election in the UK

which may bring about a change of Government and the policy consequences

which will arise from that.”

Judicial reforms: Investors hesitant but interest

remains

9

White & Case’s Turgel: “There any many reasons why investor appetite may

have subdued over the past 18 months or so which are not Israel-specific.

Nevertheless, investors have been very aware of the political climate.”

Jeremy Seeff, partner at ERM adds: “There seems to be a general nervousness

about inward investment into Israeli tech at the moment, and this is not specific

to the UK. For now, a lot of this nervousness arises due to uncertainty and no

doubt, as the advancement or amendment of the proposed reforms become

clearer, we expect the business relationships to settle, although likely with

some shifts in focus. Notwithstanding, we are still seeing activity where the

right opportunity arises.”

Fellow partner, Marks at ERM goes on: “Political and legal developments

relating to judicial reforms should continue to be monitored, as should the

U.S.-China relationship which we have seen affect the business considerations

of Israeli businesses for some time, in particular in the past year. In addition,

the implementation of EU rules on platforms and digital markets, as well

as the fast-moving AI landscape will continue to be important in terms of

opportunities, and risk mitigation too.” There is scope for alignment and

collaboration in this fast-moving sector – and we have explored the state

of AI in our other main feature.

Bird & Bird partner, Meisels, also indicated: "UK investors are concerned by

the judicial reforms and the general uncertainty around how long Israel’s

constitutional crisis will continue has likely impacted appetite from investors

to some degree. That said, investors remain deeply interested in Israeli

innovation and a number of our VC investor clients are continuing to actively

explore investment opportunities in Israel and are raising new funds with

Israel as a focus area."

Gold of Charles Russell Speechlys adds: “The judicial reforms certainly have

not been helpful to international investment in the short term, and that can

be seen quite clearly in the markets. It is far too early to say how any of this

will affect business and investment in Israel over the longer-term, and for the

time-being it is a case of keeping a watching brief.”

10

With an interest in innovation, many industries continue to attract attention,

interest and funds.

According to UK Government data, mechanical power generators, medicinal

and pharma products were among the largest exports to and from Israel in

the year to Q1 2023, while travel, business and insurance were among the

services where there were collaborations – as per the table above.

Seeff of ERM confirms: “Technology generally, and specifically fintech, media,

cyber and data driven technologies are strong. As a firm with very strong links

to the UK market, we continue to see a lot of activity. Some of the transactions

we have advised on in the last 12 months include representing the buyer of an

English FinTech company, representing the sellers of an English company by

way of a share transaction with an Israeli buyer, the investment by an English

VC into an Israeli start-up, and a great number of finance transactions with

Israeli links (where the English loan markets remain dominant)."

White & Case’s Turgel adds: “Tech, energy and financial Institutions remain

the most active sectors for our practice,” while “healthcare, financial services,

cybersecurity and climate tech are a few key areas of activity,” states Bird &

Bird’s Meisels.

“Given Israel’s position as a key wealth center and a private capital hub, we are

particularly active in the Private Client and Private Wealth Disputes fields in

Israel,” says Gold of Charles Russell Speechlys.

“Unsurprisingly, tech also continues to be particularly active in Israel. The startup

scene is particularly busy, and it still holds its reputation as the ‘Silicon Valley

of the Middle East.’ Real Estate continues to be buoyant for us as a firm, as

high-net-worth individuals in Israel continue to buy and sell valuable assets in

London.”

Over the past year, UK-Israeli transactions cut across a plethora of industry

sectors. In April 2023, UK public company Entain agreed to buy the Israeli

sports app, 365Scores for USD160 million, while last October, the Israeli digital

insurance company, Lemonade launched in the UK with British residents able

to buy Lemonade Contents Insurance.

Strong interest persists in cyber, AI, healthcare,

fintech and more

11

Israeli companies and the London Stock Exchange –

23 listed and growing interest

Given the challenges of raising funds at present, the London Stock Exchange

has held up well adds Levin of Dechert: “London remains a key global financial

centre and the London Stock Exchange trying to attract global companies to

list on it in preference to a New York listing. Good companies from Israel will

surely receive a warm welcome should they decide to list in London.”

This has played out well with Israeli companies. There are currently 23 Israeli

owned / operated companies on the Main Market (13) and the AIM (10). This

includes cyber company, KAPE, fintech company, PLUS500 Ltd., gambling

software company, Playtech PLC, among many others. Last November, Israel’s

Delek Group completed the flotation of its Ithaca Energy subsidiary on the

London Stock Exchange - at a valuation of £2.5 billion.

White & Case’s Turgel points out: “We do expect more Israeli issuers to list on

the LSE. Against the backdrop of a global race by the principal stock exchanges,

including the NYSE, Nasdaq, and LSE to streamline their listing requirements to

attract issuers, we anticipate that the LSE, especially following the completion

of the recent FCA reform, will become an even more attractive venue for Israeli

issuers to raise capital. With its established reputation and a diverse investor

base, the LSE is poised to become an attractive platform for Israeli unicorns

looking to expand their funding options and enhance their international visibility.”

Michael Dawes, equity capital markets partner at Bird & Bird: “The UK has held

its own in recent months when compared to global capital markets activity, with

the London Stock Exchange reporting 179 IPOs and follow-on raises in H1

2023, raising £11bn. Globally equity capital markets have been depressed for

the past year, but I think that we’re reaching peak inflation and interest rates,

and there are definite signs of activity in the UK IPO market. We’re working on

a number of listings that are looking to position themselves for autumn 2023

or spring 2024, when we expect appetite to return in certain sectors.”

Fellow Bird & Bird partner, Meisels adds: “While it is no secret that in recent

years Israeli (and other) tech companies have often favored IPOs in the US,

there are advantages to listing in the UK and regulators are actively streamlining

the UK listing regime to further encourage high-growth companies to choose

London as their IPO destination. Further attention to this is likely to take place

given Arm’s recent high profile decision to list in New York rather than London.

12

“This will lead to opportunities in M&A and alternative

routes to fundraising”

However, overall, London is home to one of Europe’s largest stock exchanges

and Europe’s largest tech ecosystem which remains resilient despite a

challenging macro-economic environment. While the US markets may still be

favored by many Israeli tech companies, some of these factors may eventually

help draw more Israeli companies to consider listing on the LSE.”

“The Israeli market is at an interesting phase with many VC backed and other

tech companies likely to or already running out of funding,” asserts ERM’s

Marks. “Our view is that this will lead to opportunities both in M&A as well

as more interest in alternative routes to fundraising (e.g. IPOs) in the next 12

months. Historically Israeli companies tend to look to the U.S. capital markets

(the Nasdaq and NYSE) rather than London. The LSE and its advantages need

to be consistently promoted, and there needs to be a few success stories

(both IPO and post IPO) to generate more interest. It is worth noting that

the capital markets (and in particular the experience of Israeli companies on

the capital markets) have been hit hard so though we are confident that the

capital markets (and the LSE specifically) will continue to prove attractive,

we expect it to be an incremental process of increasing deal volume.”

The Roadmap may be new but there are encouraging signs.

13

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Industry

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Being smart about artificial

intelligence

15

Being smart about artificial

intelligence

Artificial intelligence will continue to grow in its usefulness but will always rely

on the creative input and vast real-world experience of lawyers and General

Counsels – not merely to avoid mistakes, but also to propel companies to

the next level.

Within two months of its November 2022 launch, the ChatGPT chatbot was

being used by 100 million people, one of the fastest adoptions of a new

consumer application ever. This AI language model developed by OpenAI is

essentially a computer program designed to help you generate natural language,

replicate human-like text-based conversations, and retrieve information. A

recent study of 4,000 respondents in the U.S., UK, Australia, and India by Israeli

CRM platform developer Salesforce revealed that such ‘Generative’ AI has

been embraced by an astounding 49% of respondents - in less than a year.

A recent article in the Jerusalem Post asked if corporations were going to

ban the use of ChatGPT, after a recent survey showed businesses in the U.S.

have begun to question the extent to which ChatGPT should be embraced.

Generative AI has already attracted regulatory scrutiny, particularly in Europe,

where data collection practices have come under the microscope of privacy

watchdogs. Particular fears relate to potential data security breaches and

intellectual property leaks.

As the speed of change accelerates, both private practice lawyers are

weighing up the benefits and risks associated with the integration and use

of AI in their practices, and GCs are also increasingly exploring how AI tools

can enhance legal operations within their companies.

In this broader discussion, experts from Arnon, Tadmor-Levy, Shibolet, Lipa

Meir & Co., The Luzzatto Group, Dechert, and Penteris shared their thoughts

and experiences with us, how this field is impacting or beginning to impact

clients, as well as the great opportunities and immense challenges for

companies, governments, and consumers.

What is AI and what do lawyers use it for?

At its most basic level, AI is the ability of machines to carry out intelligent

tasks typically performed by humans, using algorithms (a series of rules

written into computer code) and combining computer science with data to

16

solve problems or make predictions. Generative AI takes vast amounts of

raw data, learns the patterns within it, in order to generate the most likely

correct response when prompted with a question. In Israel, in August, AI21

Labs- the only company in Israel developing a "large language model" based

on AI, became a unicorn after it raised USD155m in a Series C financing

round, giving it a valuation of approximately USD1.4 billion (Meitar acted

for A121 Labs, Herzog and H-F & Co. represented flagship investors, Nvidia

and Google respectively).

Generative models have been used on numerical data for several years.

However, as deep learning and natural language processing have become

more advanced, Generative AI has been applied to images, audio, and text. The

term became more well known after OpenAI released its chatbot ChatGPT

at the end of last year.

Lawyers are familiar with AI; but

today’s changes unparalleled

Lawyers have been deeply familiar with AI for some time. AI-powered software

has been widely adopted for managing and reviewing documents, as well as

due diligence tasks, with machine learning algorithms capable of analyzing

reams of documents, helping lawyers identify relevant information more

efficiently during legal research and discovery processes. Other software

allows for the analysis of market trends, tracking of legal developments, and

identification of potential business opportunities. Some law firms are also

using AI to predict case outcomes and assess potential risks. By analyzing

past legal cases and relevant data, AI algorithms can provide insights that

assist lawyers in making strategic decisions for their clients.

However, caution was thrown to the wind when, in June, a New York lawyer used

ChatGPT to help with a brief for his case against the Colombian airline, Avianca.

It provided him with entirely fictitious case law and was immediately called

out by opposing counsel and the judge. After several humiliating headlines,

the lawyer was fined, underlining the dangers of relying on Generative AI.

As this one case highlighted, there are many legal issues arising from the

prolific use of such technologies. In addition to the inaccuracies through an

improper review of AI’s output, Generative AI raises a number of complex

legal issues around data privacy, intellectual property and the potential

leakage of confidential information, as well as compliance violations, breach

of contract, copyright infringement, as well as damaging communications

with customers, and more.

17

It is very important for clients to understand how it affects their obligations

and contracts in potentially new ways. Other issues that have surfaced also

relate to trade secrets - how to keep prompts and Generative AI workflows

secret; ethics - how to supervise someone else using gen AI if you yourself

have never used it; and the comingling of client data.

While embracing the latest generation of AI technology, the vast majority

of lawyers appear to be proceeding with caution.

The impact of AI on the lives of lawyers

and their clients

Eyal Oren, partner at Shibolet & Co: “We have already established an AI team

to monitor closely the evolution of AI in terms of technology, the regulatory

landscape and that of the judiciary to be able to give advice in an uncertain

environment. In addition, the firm is working on the constant review of AI

tools for internal implementation.”

Partner, Roy Keidar, who heads the Emerging Technologies practice at Israeli

law firm, Arnon, Tadmor-Levy adds: “We see the impact across the board.

The growing use of Generative AI tools by lawyers entails significant benefits

for lawyers which are still at its nascent stages, but also poses significant

challenges to protect privileged information of clients, to ensure adequate

use to avoid issues of professional liability, and to develop the right program

for training the future generation of lawyers.”

“A real game-changer for clients”

“Before the use of AI-assisted diligence technology, we would frequently be

asked to just review the top material contracts, says Adam Levin, co-head of

Dechert’s corporate group in London. “Now, we can have our AI check every

single agreement in a transaction. It’s a real game-changer for clients to be

able to have that extra level of comfort.”

Keidar of Arnon, Tadmor-Levy, adds: “Generative AI won't replace lawyers

so quickly in the crucial crossroads of a company (such as strategic deals,

regulation analysis or litigation). But it can influence some of the clients’

willingness to pay lawyers by the hour, for services they can get almost free,

even if they are of inferior quality. General counsels were looking for guidance

on how to formulate internal policies for their companies. Such policies

should be tailor-made for each organization, as the use of AI varies across

18

organizations. For some, it’s integral in what they make or sell, some use it

as input for decision-making (e.g., employment, customer service), and in

many others, it is used sporadically by employees for smoother operations.”

“Also, the risks and potential liabilities are already drawing the attention of

investors and potential buyers in financial rounds and M&As, and we encourage

companies, even startups, to be ready with solutions to some of the risks AI,

and specifically Generative AI poses to their operation,” he adds.

Do these trends concern you or excite

you?

Keidar of Arnon, Tadmor-Levy points out: “Excitement and concern may

strangely come together. We are excited by these tools and are still in the

process of learning how to best utilize them, for the best of the firm and

for the benefit of the clients. The use of Generative AI in drafting papers,

analyzing documents, Due-Diligence, legal research, E-discovery, and data

management addresses many pain points in our legal day-to-day. At the

same time, we need to be concerned about how we train the next generation

of top legal professionals who would grow into this world where AI is going

to be embedded in almost all of our platforms. We already understand that

some tasks could be given to AI and make associates' lives easier and more

efficient, yet we also bear in mind that adequate training requires maintaining

some types of assignments which are essential for making them into excellent

professionals.”

The industries most affected

“Most affected are the industries based on copyright paradigm, most notably

software, music, visual, and so on” adds Oren of Shibolet. AI could also help

people with improved healthcare, safer cars and provide tailored, longer-lasting

products and services. It can also facilitate access to information, education

and training. AI can also make workplaces safer as robots can be used for

the more dangerous parts of jobs, and open new job positions as AI-driven

industries grow and change. AI used in public services might also reduce

costs and offer new possibilities in public transport, education, energy and

waste management and could also improve the sustainability of products.

Data privacy is a real concern

AI can play a crucial role in enhancing cybersecurity measures and protecting

sensitive client data. It can detect and respond to potential security breaches

19

more effectively – and yet, with this advance comes a myriad of concerns.

GenAI applications leverage extensive sets of data, carrying the potential

for unauthorized access and breaches of privacy regulations, data loss, and

subsequent legal consequences.

In a recent GC survey conducted by Nishlis, data privacy and security were high

on the list of concerns, especially with regards to data protection when using

AI tools and ensuring compliance with relevant regulations like GDPR or HIPAA.

Vered Zlaikha, partner and head of the Cyber Affairs & Artificial Intelligence

practice at Lipa Meir & Co., says: "I believe that in order to mitigate privacy

and data protections challenges, organizations would, firstly, prefer using

closed and separate technological environments (of AI systems) for their

activities, and secondly, we may see further development of de-identification

and anonymization methods, and more organizations implementing them for

their AI activities. Moreover, organizations should adopt dedicated policy and

internal guidance for employees, in relation to privacy and data protection,

tailored to their activities and the AI system they use.”

Shibolet’s Oren adds: “When it comes to our clients, some of them are worried

about the implications of their employees using GEN-AI tools in the framework

of their duties and wish us to develop rules of conduct, and others want to

take advantage of these tools while doing so carefully. When it comes to us

as a firm, we are already in the midst of reviewing diverse levels of AI tools

to be implemented in our work.”

Training both management and staff to understand and use the tools effectively

and understand the potential on the work and caseload will be vital, as firms

will increasingly look at the cost-benefit analysis of the time, accuracy and

operational efficiencies involved.

Fears surround intellectual property

GenAI has the capability to produce content that closely emulates the

creations of content creators, raising the possibility of intellectual property

conflicts. This, in turn, could trigger legal disputes and potential harm to one's

reputation. In August in the U.S., in Thaler v. Perlmutter, the U.S. District Court

for the District of Columbia affirmed the Copyright Office’s decision that

a work generated entirely by AI with no human input is not copyrightable.

As Shimon Maman, associate in The Luzzatto Group, a specialist IP firm in

Israel, pointed out: “It should be noted that, unlike the United States, there is

no official Copyright Registry in Israel, but, if a similar question of copyright

20

ownership is discussed in Israel through a copyright infringement litigation case,

the decision will likely be similar as well, that AI alone cannot be considered

a creator under the current Israeli copyright law.”

Shibolet’s Oren added: “The future of copyright in relation to GEN-AI tools

is indeed a new terrain, and the regulatory and judicial authorities should

balance carefully between all the players in order to keep incentives for human

creators while pushing forward the benefit we all can gain from AI tools.”

Keidar of Arnon, Tadmor-Levy notes: “The reality is that there is little guidance

by regulators or case law as to the legal norms in this space. Clients would

typically look for certainty and risk management. We are investing efforts to

assist client in a creating an AI legal-safe environment within the organization

mainly through working with the GC or management. Usually, it involves

AI risk mitigation policy, internal monitoring to ensure AI usage aligns with

existing policies, tracking high-risk activities, ensuring proper disclosures

and representations, adjusting commercial agreements and proper training

for management and employees.”

Current regulatory landscape: EU; UK;

US and Israel

While there is widespread agreement on the need for protective measures,

finding the right balance between innovation and safety, ethics and

accountability is a real challenge. Debate remains ongoing on how best to

regulate these innovative technologies. As the world’s regulators grapple

with concerns such as algorithmic bias, misinformation from chatbots like

ChatGPT, and misuse of personal data, there is a lack of consensus on a

regulatory framework. The result: the regulatory landscape surrounding AI

varies by country and region.

“The EU has taken a leading-edge approach in shaping the regulatory landscape

for AI in recent years,” says Jeremiasz Kusmierz, Head of Compliance at

Warsaw-based international law firm Penteris.

“Central to this effort is the proposed "Artificial Intelligence Act," which is

a framework designed to establish unified rules for the development and

deployment of AI. Key to this framework and a defining characteristic of

the EU's approach is the adoption of a risk-based paradigm, which involves

regulating the diverse applications and functionalities of AI systems rather

than the technology itself. This strategy sees technology as a versatile tool

that can be beneficial, neutral, or even harmful to society depending on its

21

application. This approach, often referred to as “narrow” regulation, focuses

on identifying potential benefits and risks,” he adds.

ChatGPT triggered a debate whether “narrow” regulation is sufficient to

mitigate the risks associated with this technology, with such concerns

leading to key amendments to the proposed AI Act, which were agreed

upon and adopted by the European Parliament this past June. Striking the

right balance is vital.

The UK and U.S. have adopted a more permissive approach to AI regulation.

According to the UK’s House of Lords Library in July: "Ministers contend

that UK laws, regulators and courts already address some of the emerging

risks posed by AI technologies. However, they also concede that, while AI is

currently regulated through existing legal frameworks like financial services

regulation, some AI risks have arisen and will arise across, or in the gaps

between, existing regulatory remits.”

Writing in April 2023, the U.S. think tank, the Brookings Institute contends that

the U.S. federal government’s approach to AI risk management can broadly

be characterised as risk-based, sectorally specific, and highly distributed

across federal agencies. While this can be advantageous, this approach also

contributes to the uneven development of AI policies.

Israel has also followed a sectoral approach. “Israeli Governments took a

conscious decision not to develop a comprehensive regulatory framework

towards AI, but rather, adopted a "sectorial approach" allowing each regulator

to monitor and enforce AI activities in their respective fields,” said Keidar of

Arnon, Tadmor-Levy.

He goes on: “Such approach was anchored in a policy paper titled "Draft

Regulation and Ethics Policy in the Field of Artificial Intelligence", published

by both the Ministry of Innovation, Science, and Technology and the Ministry

of Justice in October 2022. We believe this approach is a good reflection

of Israel's position as a hub for technology start-ups, where innovation

should not be stifled by strict regulation. However, while Israel is indeed a

technological leader in several domains, when it comes to AI development,

permissive regulation is not enough, and there are expectations from the

government to address market failures (one of which is training foundation

models in Hebrew) and incentivize more AI innovation across industries for

the benefit of Israelis and the entire industry.”

“Israel is quite behind when it comes to regulatory advancements in the field

of AI, however,” adds Oren of Shibolet. “However, a few principal papers

22

were published by the Ministry of Justice and the Ministry of Health which

can serve as a benchmark, although the advancement in the EU and U.S. is

also a strong point of reference.”

Although global consensus is needed, it is unlikely to emerge any time soon

with a fragmented approach likely for some time. Staying updated on local

laws and international developments is crucial.

There is cautious optimism about AI overall, presenting many possibilities

but as firms continue to navigate this new landscape, continued vigilance

and proactivity in managing the associated cybersecurity risks will be part

and parcel of life in this new era.

23

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Recent

Market

Trends

Impacts of the evolving legal

landscape on General Counsel

25

According to a recent survey of General Counsel by Nishlis, the evolving legal

landscape has impacted the role of in-house counsel in many ways. Regulatory

change, compliance, data protection and global and/or geopolitical uncertainty

were among issues worrying GCs. Factors like increasing business complexity,

growing regulatory scrutiny, and the changing needs from external legal

counsel have indeed led to an expansion of in-house legal departments, and

is also altering what they need from external counsel and how they need it.

As showcased in the Nishlis annual GC survey, GCs are focusing their work

with fewer law firms than in the past, with today 41% hiring 3-5 law firms. More

work is done in-house due to tighter budgets and a concentration of work.

The volume of legal work sent to law firms has held up well, however, more

work (25%) has remained in-house. GCs have recently preferred to handle

regulatory and real estate work in-house, where possible, but are somewhat

more likely to require external counsel on employment and IP issues, especially

with the rising importance of data protection and privacy. Litigation is out in

front as the type of legal work most likely to be outsourced to private practice

firms, but M&A also remains very high on the list of work outsourced, as

well as tax and intellectual property law, as companies look to protect their

bottom lines and IP assets.

Much of this is backed by The General Counsel Report 2023, which examines

the risks keeping general counsel up at night – which include compliance,

regulation and technology “modernization,” while concerns relating to

employment issues and data privacy and security remained somewhat steady.

60% of respondents in this survey witnessed an increase in new regulations

that require policy refreshes and additional headcount; 47% experienced

more contract management demands; 33% noted a rise in M&A activity;

30% reported increases in privacy violations and notifications; and 27%

mentioned increases in class action litigation.

ESG matters were more common this year than in any of the prior years of

The General Counsel Report. In fact, 60% of the participating general counsel

Impacts of the evolving legal

landscape on General Counsel

By Idan Nishlis

26

noted that their organizations are concerned about ESG as a business

imperative. It’s an imperative for so many because companies are being

measured in this area, and the quality of their efforts are increasingly linked

to their business success. Investors will screen a company for ESG risk, and

if you don’t score well enough, there is a potential risk they will not fund the

company. When choosing a law firm, personal connection is the highest source

of influence, according to about 70% of respondents in Nishlis’ survey. This

could be through a previous relationship, legal engagement with a given firm

or lawyer, or a personal recommendation. In recent years, GCs continue to

push for a better service to justify fees, especially in this economic climate.

When selecting a law firm to work with, client service unsurprisingly comes

in at number 2, behind a high standard of professionalism. This mirrors the

way many corporate clients behave in their own operations and with their

clients. Given the current global downturn, legal fees, which were at #4 in

the last survey, climb to 3rd place.

More GCs are active today on LinkedIn, with two-thirds of GCs proactive

on the social media platform, as opposed to under half two years ago. With

that in mind, it is important to make time to reach out and strengthen those

connections.

As the Nishlis survey underlines, GCs point out the importance of client

updates and content in general. However, many law firms have been reluctant

to oblige this, thinking it is a burden. In a market saturated with content,

value-add, readability, and relevance will be key. A survey of General Counsel

in the UK and US by Passle supported this, revealed that 77% of GCs spent

5 hours or more staying up to date each week – although not in a structured

time slot, with weekends most popular, followed by time after work, during

lunch and in between meetings. More interestingly just 8% of GCs thought

law firms enough timely, relevant content to the market.

In the Passle report, 61% of GCs would prioritize suppliers that kept them

up to date with the latest industry developments and best practices and

100% of GCs felt that law firms had a responsibility to keep their clients

and prospects informed about news and developments that include legal

updates, industry trends, industry appointments, and content that could

generate ideas and opportunities. Newsletters, webinars and podcasts are

over 1/3 of the ways GCs receive updates, with many visiting a law firm’s

website weekly or monthly to consume the relevant updates there.

27

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Recent

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In femtech, foodtech, and agritech,

Israel’s intellectual property beckons

investors

29

Could the Israeli tech sector be any hotter? It's hard to imagine it could. With

freshly patented ideas leading the way, a recent international survey once

again found that the country leads the world in the ratio of tech investment

to the total size of its economy. And that investment is paying off in startling

innovation, seizing the imagination of IP-savvy investors worldwide.

At 75 years of age this spring, Israel is still one young country. Its technological

know-how continues to astound the world, drawing capital and trading

partners from places as far-flung as China, Japan, Russia, and of course,

Israel's favorite trading partner, the United States. A disproportionate number

of those foreign investors and entrepreneurs engaging with the Israeli tech

sector are represented by one Israeli entity—The Luzzatto Group, an Israeli IP

law firm and consultancy. The Group, with thousands of tech patents in Israel

and abroad under its belt, is leading in the development and spread of talent

and innovation in "Silicon Wadi,"-the nickname for the Israeli Silicon Valley.

The Luzzatto Group is a proud five generations and 154 years old, with pre-

Israeli-roots in the Jewish community of Milan, Italy. The Group provides full

service for inventors, entrepreneurs, and investors seeking IP protections

or IP investments, as well as legal support. We'll come back to one of the

fifth-generation partners who make up the modern leading edge of the

Luzzatto legacy.

In this article, we'll look at three of the many tech subsectors driving the

excitement around IP developed by Israeli entrepreneurs, to the benefit of

investors worldwide.

The Birth and Growth of FemTech

Whether you are a woman, a man, or neither: Have you ever considered just

In femtech, foodtech, and agritech,

Israel’s intellectual property beckons

investors

By Joshua M. Peck, published in Patent Lawyer Magazine

30

how little regard technology seems to have for women and girls? Almost

every medical device, pharmaceutical, and even consumer product is attuned

primarily to the physiology and psychology of the human male. This may not

be news to you, but it's an enduring issue that hasn't yet been adequately

addressed. And it's not just medicine. You've probably noticed how an

average-sized woman in an average-sized car wears a seatbelt? It's as if the

designer didn't know that more than half of human adults have...breasts.

How about the apps on your phone? Many of them are geared to the singly

focused male attention span and male sensibilities. Don't believe us? Look

at the list of women's favorites, which departs significantly from men's.

And no, they're not all menstrual period trackers, though three of them are.

Israeli entrepreneurs are stepping up and focusing on the gender gap in

technology and across all industries, and making use of intellectual property

protections to safeguard their inventions. More and more inventors and

entrepreneurs are pouring time and energy into the sector called FemTech,

a name coined by an American entrepreneur just seven years ago. Publicly

disclosed FemTech deals hit the $2.5 billion mark in value worldwide in 2021,

spread over some 300 transactions, according to a McKinsey survey. With

some half the world's population identified as female, one need not be a

prophet to see the profits coming--and Israeli tech is seriously in on the

FemTech mix.

"The Israeli economy is leading the way on FemTech, among many other

sectors," says Lilach Luzzatto Shukrun, one of the current generation of The

Luzzatto Group, and the head of the Engineering and Medical Devices division

in the Luzzatto patent law firm. "Women's needs have often been ignored by

the tech world, and, over the last few years, the Israel entrepreneurs I work

with are starting to change that."

Woman-Specific Medical Tech on the Way

An example? "Endometriosis," Luzzatto says, "which falls under the definition

of a 'transparent disease'; 10 percent of all women suffer from it, but little

effort is invested in studying the condition and researching solutions. I wonder

what would happen if 10 percent of all men suffered from a similar condition.

At last, our Israeli FemTech community is beginning to study it in depth and

even attack it."

The medical profession may still lead the way, with a recognition that, for

example, cardiac problems and physical pain plays out differently in women

31

than in men, and may call for different approaches, for example, in anesthetic

intervention. "We have to look at every product and service with fresh eyes,

and not only in the medical industry. The way everything is engineered must

be re-geared to make it work for women, Luzzatto adds. "Our clients from

our tech sector are doing that, with great success. Those who see the value

of this technology and its patented innovations should get in on the act."

"As a group with 80 percent women in management, our mission is to develop

the FemTech industry worldwide", Luzzatto says. "That is why our team

members are key players in live conferences and social media groups that

are looking at the many paths to making technology woman-friendly. Up

until recently, it was solely about fertility, gynecological issues, and sexual

health, but they now understand that women's concerns and perceptions

are relevant to...everything."

One Luzzatto client and financial partner is Pulsenmore, which has pioneered

the development of home ultrasound scanning during pregnancy. The patient

scans her own uterus with a specialized instrument the company delivers to

her, and her smartphone then communicates with her obstetrician so both

can observe her growing baby. This technology has begun to spread around

the world, and recently has seen utility in Ukraine, where women within the

war zone have had difficulty getting to medical offices or hospitals for care.

Luzzatto fully expects more promising innovation in FemTech to follow in

the years and decades to come.

The Seeds of AgriTech

To highlight another of Israel's rapidly-growing sectors, we will go to the

ground—specifically AgriTech, which in many cases goes hand in hand with

Food Technology ("FoodTech)." Both demand multi-disciplinary knowledge.

The Luzzatto Group, also with a northern Israeli office in Qiryat Shemona—the

heart of the Galilee region's agricultural land of plenty--has deep roots in the

innovation of the agricultural sector, working with companies that manage

such technologies as drip irrigation; developing and perfecting fertilizers and

pesticides; working with start-ups focused on yield and harvest management;

and the growing field of cannabis technology and processing for medical use.

"A simple example of AgriTech innovation is that now Israeli farmers can

treat each plant as an individual and provide customized care," Luzzatto

says. "A camera, a drone, or a sensor-based system will reveal that one plant

32

in a field is struggling with a lack of water, another needs more light, and a

third is trying to fight off a weird species of beetle. The farmers can use the

abundance of data gathered from the field to give each avocado, orange,

and date palm exactly the attention and treatment it needs. That used to

be prohibitively expensive, but technology has made it viable. The recent

significant leaps come on the heels of the latest programming technology,

including AI and machine learning; capturing the detailed data in real time

makes ideal solutions possible."

What's on the FoodTech Menu?

Another, related tech sector is FoodTech. The new science of food includes

elements of chemistry and biology, and engineering across the board—

chemical, biological, and mechanical engineers all have crucial roles in this

sector. The patent challenges for FoodTech companies are particularly steep;

they want to obtain IP protection for their innovation without giving away

trade secrets that could aid competitors. Innovation is found not only in the

food products themselves, but also in trademarks, copyrights, and in how the

industry is supported and financed. A top-flight legal and consulting team

must serve from that far-ranging menu.

Luzzatto mentions that one of the newer initiatives she works on is the

search for food that reminds consumers of meat, but isn't. "I can't tell you

the formula," Luzzatto-a pescatarian herself—says with a smile, "but our

clients are moving the world to a much less meaty future, with organic food

cleverly developed in a laboratory, healthy and clean, that never walked the

Earth. I've had the mock hamburger, and it's great. We're still working on

'steak.'" Another excellent example is from a client from the gluten-free

flour field "He is leading a real revolution for celiac patients and succeeds in

bringing to their table equally delicious food that does not endanger them, at

comfortable cost. This is another example of how this field changes people's

daily quality of life and health.”

In both AgriTech and FoodTech, thousands of Israeli-bred patents have

been granted to these companies, providing patent protection both

domestically and abroad. The Way Forward, Partnering with Israel.

And just why is an IP group so visible on the high-tech front? That's easy: there

would be no incentive for inventors or investors to dive into new technology

ventures in Israel if what they discover and develop can easily be pilfered

by a rival. That's where intellectual property protection comes in and turns

innovation into an asset. The Luzzatto Group works in Israel and globally,

33

collaborating with its clients throughout the process until they obtain IP

protection everywhere it's needed. The Group also represents many foreign

companies, some of them internationally known brands, seeking IP protection

in Israel. In fact, The Luzzatto Group represents all five of the most active

foreign companies working with Israeli high-tech companies.

Lilach Luzzatto notes that the desire for growth in Silicon Wadi is so great

that last summer, the Israel Innovation Authority committed about $4.5

million to attract skilled workers from abroad and train workers already living

in Israel. "...This diversification of manpower in the local ecosystem will help

maintain local high-tech's position as a global leader," Dror Bin, CEO of the

Authority, told JNS, the Jewish News Syndicate.

The call to join Israeli high-tech is almost irresistible, according to the

government itself. The Israeli Innovation Authority, in just one recent invitation

to foreign collaborators, cited interest from China, Thailand, Canada, Italy,

and Spain, to name just a few. A disproportionate number of those foreign

assets are Luzzatto clients, of course. For the technology industry of Israel

and those in the U.S. who would reap its benefits through partnership and

collaboration, the future is bright.

"Some of our best friends are American investors in our clients’ intellectual

property,” Luzzatto concludes. She invites even more to join in and get a

piece of the IP action.

Recent

Market

Trends

Congratulations (or maybe not)!!! You

are an Israel Resident: A Bill Proposing

New Definitions and Presumptions

for Establishing Israeli Residency for

Taxpayers

35

The draft bill to reform determining

tax residency in Israel is expected to

lead to nothing short of a revolution

regarding how an individual can be

considered an Israel Resident, or

alternately a Foreign Resident, for

income tax purposes.

The Amendment's objective is to

minimize the scope of existing

disputes regarding an individual's

residency, and to set forth irrefutable

presumptions based on the number

of days an individual spent inside and

outside of Israel, in order to decide the

resulting tax liability in Israel.

The current status:

Today, the legal status prescribes that residency is decided based on the

"center of life" test, a qualitative individual test that examines the taxpayer's

center of life. Thus, the totality of the taxpayer's personal, familial, and

economic ties are examined. For example, the location of their permanent

home, where their family members study, whether and where they are active

in various organizations or unions, and what and where their financial interests

are, are all examined.

Congratulations (or maybe not)!!!

You are an Israel Resident: A Bill

Proposing New Definitions and

Presumptions for Establishing

Israeli Residency for Taxpayers

36

In order to simplify the "center of life" test, rebuttable presumptions have been

set forth, under which an individual is presumed to be an "Israel Resident".

Thus, these presumptions place the burden of proof upon whoever seeks to

refute them, the taxpayer/Tax Authority (as relevant). However, in any event,

these presumptions are refutable.

Rebuttable presumptions – Present law

1. Israel Resident – stayed in Israel for 183 days or more during the tax year.

2. Israel Resident – stayed in Israel for 30 days or more during the tax year

and at least 425 days in the tax year and the two preceding tax years.

The proposed amendment:

The proposed Amendment introduces extreme cases in which irrefutable

presumptions, can be implemented. Where these are met, the individual

will be viewed as an Israel Resident or a Foreign Resident. It is important

to note that the Amendment adds these presumptions to the existing law.

Thus, following the Amendment, there will be extreme cases that cannot

be appealed, and it will no longer be possible to argue that the "center of

life" test leads to a different conclusion. And in contrast to these, in cases

where there are no irrefutable presumptions, the taxpayer's residency would

still be examined according to the center of life test, using the rebuttable

presumptions (where relevant), with respect to which the burden of proof

would be upon the entity arguing against the presumption.

Proposed amendment - irrefutable presumptions – Israel Resident

1. An individual who stayed in Israel for 183 or more days, and in the preceding/

subsequent year also spent 183 days in Israel shall be considered an

Israel Resident.

2. An individual who stayed in Israel for 100 or more days, and the total

number of days they stayed in Israel together within the preceding

two years reaches 450 days, shall be considered an Israel Resident.

This presumption shall not apply when this individual stayed 183 days

or more during each of these three years in a reciprocating state (with

which Israel has entered into a tax convention).

3. An individual who stayed in Israel for 100 or more days in the tax year

and they have a spouse/common-law partner who is an Israel Resident

according to the Ordinance, shall be considered an Israel Resident.

37

Example of an irrefutable presumption – Israel Resident

A significant change is the requirement for confirmation of residence from

a reciprocating state (a state that has an international tax convention with

Israel). Thus, for example, in a case where a person stayed in Cyprus for 183

days every year during three years, and stayed in Israel 450 days during

these three years (presumption no. 2 above), they would be considered

an Israel Resident according to an irrebuttable irrefutable presumption,

since Cyprus is not a reciprocating state. Even in a parallel case where

this person did stay in a reciprocating state (such as the United States),

yet for some reason or another, they are not considered a resident

there; the Israel Tax Authority would consider them an Israel Resident.

Additional example

We would like to mention another example of a significant change in the bill, and

that is the emphasis placed upon the spouse or common law partner's place of

residence. The Amendment proposes to stipulate an irrefutable presumption

with respect to a person who stayed in Israel for 100 or more days, and their

spouse including a common-law partner, was an Israel Resident (according to

the peremptory/rebuttable presumptions or the center of life test).

In other words, even a person who stayed in Israel less than 183 days, and

according to the present law would not be an Israel Resident (according to

the center of life test/rebuttable presumptions) would now be considered an

Israel Resident according to an irrefutable presumption because they have

marital ties with an Israeli partner, including where these taxpayers are not

officially married but rather are common-law partners.

Conclusion

In conclusion, the draft bill is intended to minimize uncertainty regarding

residency in ostensibly clear cases, where it appears the taxpayer is clearly

an Israel Resident or, alternately a Foreign Resident. However, these changes

create new exposure even for taxpayers the Tax Authority did not view as

Israel Residents thus far.

In order to minimize the uncertainty, two flowcharts are enclosed in this circular

– one for examining whether a person is an Israel Resident, and the other for

examining if the person is a Foreign Resident, all according to the above draft bill.

For additional information, contact Adv. (CPA) Doron Elmekiesse from our firm.

38

39

Recent

Market

Trends

Amidst capital markets rollercoaster,

shoots of optimism

41

The rollercoaster of the world’s capital markets has been widely reported

over the past year. In Israel, even after the political chaos surrounding judicial

reform, July was oddly crowned the best month on the Tel Aviv Stock Exchange

in the past year: The Tel Aviv 35 Index climbed almost 7%, while the Tel Aviv

125 Index was up by almost 6%. All this while the S&P 500 rose just 3%.

Yet, July’s rises were some way from correcting the upsets on the TASE

in previous months. While the Tel Aviv 35 Index has risen 4% in the year to

date, in the U.S. the S&P 500 has risen by almost 20%, and the Nasdaq 100

by 37%, according to a report in Globes. In fact, as of August 1 2023, there

have been 97 IPOs on the U.S. stock market, 26% down on the 131, at the

same time last year.

Elsewhere in the world, the trend is similar. In Germany, the DAX index rose

by just 2% in July, less than the equivalent Israeli index, but it has put on more

than 18% so far this year. The picture is similar in Japan, where the Nikkei

225 fell by 2.7% in July, but is up by nearly 23% for the year to date. Tokyo’s

debutants in 2023 are up an average of 75% since their listings, according

to data compiled by Bloomberg. That’s more than any other major Asian

market that had at least USD 1 billion raised through IPOs over the period.

A report from EY pointed out that in the UK main market and AIM, H1 2023

IPO activity saw a 31% drop in deal numbers compared to H1 2022, but 18

issuers raised £593m, in line with H1 2022 but way of the same period in 2021.

With IPOs adversely impacted by high inflation, rising interest

rates and geopolitical pressures, as we move firmly into H2

2023, are there any shoots of optimism?

“US reviving but far from robust”

“Yes, the US IPO market is beginning to revive—although it is far from robust,”

points out Anna Pinedo, securities and derivatives partner in Mayer Brown‘s

New York office. “The first six months of 2023 have been the slowest first half

Amidst capital markets

rollercoaster, shoots of optimism

42

in IPO activity since 2016. That said, we’ve now seen a number of successful

completed IPOs in the consumer sector, which have priced above the IPO

range and performed well in the aftermarket. Also, there is more market

confidence that the last quarter of the year will bring more IPO activity,

including some tech deals.”

“UK has held its own”

Michael Dawes, equity capital markets partner at Bird & Bird: “The UK has held

its own in recent months when compared to global capital markets activity, with

the London Stock Exchange reporting 179 IPOs and follow-on raises in H1

2023, raising £11bn. Globally equity capital markets have been depressed for

the past year, but I think that we’re reaching peak inflation and interest rates,

and there are definite signs of activity in the UK IPO market. We’re working

on a number of listings that are looking to position themselves for autumn

2023 or spring 2024, when we expect appetite to return in certain sectors.”

Bird & Bird corporate partner and head of Israel Desk, Adam Meisels added:

“While it is no secret that in recent years Israeli tech companies have often

favored IPOs in the US, there are still many advantages to listing in the UK and

regulators are actively streamlining the UK listing regime to further encourage

high-growth companies to choose London as their IPO destination. London

is home to one of Europe’s largest stock exchanges and Europe’s largest tech

ecosystem which remains resilient despite a challenging macro-economic

environment. This will stand it in good stead as market conditions improve.”

Which industries look the most likely to withstand these

current pressures? What concerns are you noticing from

clients of yours that have planned IPOs or issuances?

Mayer Brown’s Pinedo adds: “There continue to be some life sciences IPOs,

as well as consumer products IPOs and some financial services deals. We

have not yet seen any large tech IPOs. The completed, successful IPOs have

generally been smaller deals than in prior years and have had some insider (or

“cornerstone”) investor participation going into the deal, which has provided

investor confidence.”

She continues: “Companies contemplating IPOs are weighing whether to

proceed in the last quarter of 2023 or wait for early 2024. Many strong wellregarded

late stage private companies are considering M&A opportunities

instead of IPOs. Those that are not and that still are setting their sights

on an IPO in the future, are undertaking financings, but the financings are

43

different—they are turning to private credit funds and looking at pre-IPO

converts or debt.”

Guy Ben-Ami at Carter Ledyard adds: ”Definitely cleantech or green tech

with $70 billion spent in the last two years. Artificial Intelligence is still in

its infancy with new technologies. There are also IPO opportunities from

emerging markets. The cost of regulation remains a concern and opens up

the possibility of smaller scale financings and the need for creative lower

cost solutions (working with smaller to mid-sized law firms).”

Bird & Bird’s Michael Dawes added: “We are seeing a lot of interest in the

technologies that support the clean energy transition and advance climate

change mitigation. In the natural resources sector, there is increased interest

from companies developing battery metals projects and battery technologies

given the substantial undersupply of copper, nickel and other critical metals

and reliance of batteries on those metals. The main concerns for our clients

are the timing of IPOs and fundraisings, which are moving very slowly, as

well as valuations and certainty of funding when there are broader economic

uncertainties.”

As for Israel, with the extra pressure of the political chaos surrounding the

passing of the judicial reforms, what might the likelihood – and real-world

impact – be of any rating downgrade? “There is a lot of interest in the

United States regarding the developments in Israel,” adds Pinedo of Mayer

Brown. “We understand many companies are evaluating redomiciliation

transactions to establish their parent companies in Delaware while keeping

their operating companies in Israel. That said, the enthusiasm for, and interest

in, the technologies developed by Israeli entrepreneurs and companies

remains high. There may have been higher valuations for Israeli companies

than for their peers during the valuation run-up in recent years and now the

adjustment may seem more dramatic, and observers may be attributing

some of the adjustments to other factors, like the reforms or downgrade.

However, we see continued equity investment, M&A activity, and a lot of

direct lending, as well as more warehouse lending and asset based lending

by credit funds.”Guy Ben-Ami at Carter Ledyard: ”I doubt this will affect the

Israeli market in the long-term, a market which has proved time and again

how resilient and strong it is. The Israeli market remains vibrant as ever. There

is always a trendy investment focus and Israel is a leader in both green tech

and AI too.”

44

Recent

Market

Trends

Israeli businesspeople, companies,

and institutional investors invested

USD 2.3 billion in overseas real

estate in 2022

45

Whichever way you slice and dice it, these are challenging economic times

around the world, and yet outbound real estate investments for Israeli clients

are holding up well, according to a recent article in Israeli business press, Globes.

Israeli businesspeople, companies, and institutional investors invested USD

2.3 billion in overseas real estate in 2022, down only 5.7%, despite the

interest rate rises.

We caught up with some of the leading real estate lawyers in New

York, Toronto, London and Hamburg to gather some of their views.

What do you attribute this to?

“Historically, Israeli capital has been very opportunistic,” said Yariv Ben-Ari,

partner in Herrick‘s Real Estate Department and a co-chair of both the firm’s

Israel practice group and Real Estate Hospitality group. He added:

“Given the growth of relationships between Israeli investors and their US

partners over the last decade or so, these relationships have allowed Israeli

capital to reach quality assets in prominent locations and other opportunistic

investments. While most institutional capital wasn’t exposed to the prior

recession because they hadn’t yet significantly invested in the US, after going

through a learning curve that included a decade or more of investing and then

adjusting for COVID-related scenarios, Israelis have reached a higher level

of comfort in US investing. We also attribute the growth to the uncertainty

in Israel that has been going on for months given the political environment.

Notwithstanding the current economic environment, the US is still a stable

investment target.”

Israeli businesspeople, companies,

and institutional investors invested

USD 2.3 billion in overseas real

estate in 2022

46

“We have not seen a particular slowdown in activity from Israelis looking

to buy real estate in the U.K. this year,” says David Prais, leader of the Real

Estate department at Asserson.

The Israel economy is facing a dual challenge of soaring interest rates and the

uncertainty presented by the proposed judicial reforms which is prompting

many Israelis who may otherwise invest in Israel, to look elsewhere.

The U.K. has always been and continues to be an appealing market to Israeli

investors given its proximity to Israel, its transparency and its stability. “As UK

property owners begin to suffer from rising borrowing costs we are starting

to see heavily discounted investments – downturns offer opportunities which

Israeli investors are looking to take advantage of. However investors do need

to invest smartly – not necessarily focusing on London but considering other

large population centers such as the West Midlands (Birmingham), Northwest

(Manchester, Liverpool).”

The opportunities presented by the 2020 Abraham Accords offers another

route for Israelis abroad. “Increasing relations with the Middle East is a factor,”

points out Alexander Gold, London partner at Charles Russell Speechlys.

“With our offices based in the UAE and Bahrain we are seeing a number

of Israelis looking at these rapidly developing markets that represent huge

opportunity for investment.”

“Israelis are always looking for safe investment opportunities,” says Nili

Goldman, real estate partner at Canadian law firm, Aird & Berlis, and Canada

holds huge appeal for Israeli investors. She adds: “Canada is the fastest

growing country in the G7 by population and provides great benefits to

investors through its strong economy, global market access, highly skilled and

educated workforce, political stability, safe banking system and low corruption.

According to Statistics Canada, foreign investment in the Canadian real

estate market in 2022 went up by 5.56% from the previous year, despite the

rising interest rates. This is in part due to the fact that large cities across the

nation provide lucrative investment opportunities yet are still more affordable

than some of their counterparts in other countries. Canada also has wellestablished

laws and regulations governing real estate transactions, making

the investments much more risk-averse.“

“Israeli investors are strictly rational and analytic on the one side and more

risk accepting than others on the other side,” added Daniel Ajzensztejn, a

partner in the Hamburg office of Taylor Wessing, and part of the firm’s Israel

Group. He went on: “From our perspective this means that the understanding

47

that an investor is paid for managing risks is visible in investment activities by

Israeli investors when others avoid the market out of fear. The Israeli investor

typically is still able to seize the opportunity in such situations.”

Which are the real estate assets attracting the most interest?

“We are seeing significant increase in the hospitality industry, particularly in

the luxury sector and the extended stay sector,” Herrick’s Ben-Ari points

out, adding: “we are seeing significant increase in the hospitality industry,

particularly in the luxury sector and the extended stay sector. Luxury hotels

are consistently sought after, but it’s no surprise to see brands such as

Marriott and Hilton, as well as Airbnb, increasing their inventory of extended

stay brands for a few converging reasons. Perhaps the most significant are

the current economic realities – including a high-interest rate environment

and significantly-reduced lending options – with these less costly assets

allowing for reduced development costs for sponsors, even amid an economic

slowdown. The continuation of “work from home” and “home away from

home” trends make these properties more attractive to a broader swath

of visitors. Reduced fees and development costs naturally lead to higher

profitability for these developers and longer stays with more, albeit reduced,

fees for the brands.”

Prais of Asserson adds: “They should also consider their sector carefully too;

the jury is still out on the ‘wfh’ question which means the office investment is

no longer the solid mainstay of the commercial property market it once was.

We see investors also increasingly buying with cash when they have available

resources rather than relying on bank finance. Those relying on banks to funds

their acquisitions are having to work harder to find satisfactory loan terms but

with the support of a good finance broker this is possible. There has been a

move away from the traditional office and retail investments with keener interest

in the light industrial and logistics sectors. Residential acquisitions are also

a very attractive sector as investors are able to negotiate healthy discounts

from developers looking to quickly off-load stock in bulk. Returns are strong in

the residential market as the rental market is buoyant as mortgages become

less affordable for aspiring homeowners. Those looking at offices and retail

are careful to consider those with add-value opportunities, such as options

to add space through roof-top development. Specialist sectors continue to

be strong such as care homes, hotels, affordable housing.”“Forward-thinking

people, many Israeli investors are putting their money into alternative and

potentially ‘safer’ assets,one of these being the living sector,” adds Gold, at

Charles Russell Speechlys. He adds: “Demand for living assets, which includes

student housing, co-living, multifamily, affordable housing and healthcare, has

increased since the pandemic, as investors look for safe havens and stable

48

income. Logistics and life sciences represent further areas of interest for

Israeli investors. Whether it is drug development, drug transportation, or

building state-of-the-art labs for scientists, life sciences is proving to be a

strong real estate asset, while demand for commercial property dips. Equally,

the ongoing ecommerce boom, onshoring, supply chain reconfiguration and

modernization are important drivers for investment into logistics. Daniel

Graske, also a Hamburg-based partner at Taylor Wessing, agrees that “there

are the usual categories of office, logistics, residential as well as data centers

– less so retail.”

Goldman at Aird & Berlis adds: “In response to recent housing supply and

affordability issues, the federal government enacted the Prohibition on the

Purchase of Residential Property by Non-Canadians Act, on a temporary

basis, intended to prohibit the purchase of residential real estate by nonresidents.

This, however, does not impact the opportunities for investing in

commercial real estate or residential properties outside metropolitan areas.

As Canada’s population continues to grow, new areas are rapidly developing

around central hubs and the market offers a wide array of investment options

including retail, industrial, office or mixed-use spaces. Many retail, industrial,

office or mixed-use spaces have long-term leases and guarantee consistent

cash flow, making them attractive for investors and developers.”

49

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Recent

Market

Trends

Smart Contracts – Legal Aspects and the

Israeli Perspective

51

A Smart Contract is a self-executing

contract where the terms concluded

among its parties are written

directly into code. The code and the

agreements contained therein exist

across a distributed, decentralized

blockchain network. The code

controls the execution of the terms

and the transactions are trackable

and irreversible.

In general, a blockchain is a distributed

database or ledger that is shared

among the nodes of a computer

network. As a database, blockchain

stores information electronically

in digital format. Blockchains are

best known for their crucial role in

cryptocurrency systems, such as

Bitcoin, for maintaining a secure and

decentralized record of transactions.

Blockchain is exceptionally innovative; it guarantees the fidelity and

security of data including through unique storage capacities. Additionally,

blockchain generates trust among the Smart Contract's parties, without

the need of a facilitating third party.

Smart Contracts permit trusted transactions and agreements to be

carried out among disparate, anonymous parties without the need for

a central supervising authority or an external enforcement mechanism.

Smart Contracts could be implemented in common transactions, in areas

such as finance, insurance, sales, leasing, and licensing.

The Smart Contract can enforce and update itself automatically, including

for instance, in connection with the transfer of funds between the parties,

according to the parties' determination.

Smart Contracts – Legal Aspects and the Israeli

Perspective

Yossi Ben-Dror, Founding Partner, Y. Ben-Dror Law Firm

52

For example, when selling real estate, payment will be automatically

transferred from the buyer to the seller, as well as a request to update

the ownership at the Land Authority, without the involvement of a third

party such as a commercial bank or governmental authorities.

The Smart Contract is considered a reliable legal instrument since, due

to its structure, the contract cannot be changed without the consent of

all parties and cannot be hacked due to the decentralization of its details

in the blockchain. Moreover, the contract is updated automatically as the

transaction advances.

Related Challenges

The drafting of a Smart Contract requires the pre-definition of its terms

so it will include any scenarios that may occur throughout the relevant

period. The parties are required to predict in advance a wide-range of

circumstances that may occur and to include them within the Smart

Contract's terms.

In addition, since Smart Contracts are based on code, they are created

by qualified programmers and require powerful computer systems.

Once a Smart Contract's code is sent to the blockchain, it is immutable and

any modification is impossible. The only way to 'modify' a Smart Contract

is to cancel the original version and draft an entirely new contract.

It may be difficult to convert ordinary and specific legal language to

code (e.g. the terms "in good faith" and "with reasonable effort") and the

system may interpret the contract differently than a human being would

have interpreted it.

Since there is no intervention of intermediaries such as banks or related

authorities (governmental or others) in Smart Contracts, if and when

required, the accompanying procedures may lack 'supervision' or review,

and the execution may partially fail.

Hybrid Contracts

Due to the challenges related to Smart Contracts as described above,

including the need to encode the contract on all its clauses upon its

preparation, currently, the preferred solution is to combine a Smart

53

Contract with a contract written in a more traditional, independent way,

and in uncoded language. This solution is temporary until the outstanding

gaps in Smart Contracts' technology are addressed and eliminated.

The Hybrid Contracts combine the instructions as encoded and in natural

language. At certain stages of the overall agreement, the code will be the

underlying contract and the wording provided in the traditional way will

be supplementary or present auxiliary rules for the interpretation of the

Smart Contract.

Hybrid Contracts synchronize two distinctly different environments to

create a superior application that neither a blockchain nor a traditional

contract could achieve alone, particularly because each segment specializes

in providing features that the other does not.

An additional avenue parties could undertake is the integration of an

'Oracle' - an external factor to the system that serves as a dynamic interface

between the information in the blockchain and external databases.

The Oracle can be a human or technological factor that verifies occurrences

in the 'real world' and submits the information to the blockchain system

(for example, the Oracle can provide information from external sources

- such as interest rates, currency rates, etc.).

In addition, the Oracle can examine whether each party has fulfilled its

obligations as stipulated in the Smart Contract (for example, whether

the seller has arranged for a Warning Note on a real estate property that

was sold to the buyer).

Moreover, the Oracle could be the mediating function when disputes

arise and the parties have agreed upon arbitration or mediation (or similar

clauses) as part of such mechanism.

The Legal Status of Smart Contracts in Israel and Abroad

Certain countries and states have amended their respective laws and

regulations to explicitly incorporate blockchains and Smart Contracts (e.g.

US – Arizona, Nevada, Vermont and Delaware). Additional countries and

states will follow their lead as there may be increasing pressure to adopt

unified definitions to reflect blockchain and Smart Contract developments.

In the State of Delaware, where most of the US commercial corporations are

incorporated, blockchain technology was introduced for use in connection

with the incorporation procedure, shares transfers and other matters.

Israel has not introduced to date any significant law or regulation with

54

regard to Smart Contracts. Academics and others generally conclude

that the local legal environment (e.g. Contracts and other laws, related

regulations and court precedents) allows for the implementation and

legal use of Smart Contracts in Israel.

In the interim, until local laws and regulations specifically embracing Smart

Contracts are enacted, additional validity and legitimacy may be obtained

through court reviews and precedents.

Recently, the Accountant General of the Ministry of Finance and the Tel

Aviv Stock Exchange have executed a feasibility test (Proof of Concept)

of a blockchain-based issue and the clearing of government bonds.

Smart Contracts were used as part of the above-mentioned 'dummy

issue'. The related press release states the following: "At the heart of

this process is a dedicated Smart Contract for bond management, which

serves as an intermediary that enables the smooth and secure transfer

of digital payment tokens against digital bonds".

It is the Israeli perspective that the application of Smart Contracts and

their accompanying technologies will improve efficiency concerning

future transactions as in the above-mentioned bond issue, and at the

same time reduce risks for the parties involved, including investors in the

financial markets.

Conclusion

There are significant advantages in executing transactions through

Smart Contracts. The 'automated procedure' provides certainty and

definitive performance, while eventually requiring the investment of less

resources and expenses.

Smart Contracts will probably become a significant legal and commercial

vehicle in the near future globally as well as in Israel.

The legal system in Israel in its entirety can comprehend and positively

relate to Smart Contracts, yet specific laws and regulations will be required

as the Smart Contracts and the related technologies evolve.

55

IsraelDesks

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