Moshe Shekel (born in 1958 in Haifa, Israel), was graduated from the law faculty of Tel-Aviv University (1985); During his studies, he served as a research fellow and assistant lecturer in the field of tax law, both in the faculty of law and in the accounting department of the faculty of management.

In 1992, he founded his own firm, a Shekel & Co. Law office, which today is ranked among the elite tax law firms in Israel.

Parallel to his commercial practice in tax law, Dr. Shekel pursued his intellectual interests in the academic world. Currently serving as a visiting lecturer at the University of Tel Aviv Law School, he completed in 2007 his PhD dissertation at Brunel University (London, England) on "Recognition of Income from Deposits and Advance Payments".

Dr. Shekel is a popular speaker and frequent lecturer in various forums and conferences of the Israeli Bar Association and the Institute of Certified Public Accountants. He has published dozens of articles in tax professional periodicals and magazines in Israel and is also the editor of the Israeli Chapter in CCH International Tax Planning Manual.


In July 2009, Dr. Shekel's book "The Timing of Income Recognition in Tax Law and the Time Value of Money," was published by Routledge-Cavendish, member of Taylor & Francis Group