Dotan is considered as one of the world’s top lawyers in online gaming and gambling, e-commerce, and financial trading. Primarily, Dotan’s advice focuses on global regulation, tax, corporate structure and commercial issues.
Dotan is particularly well-known for his risk assessment analysis of regulation in multiple jurisdictions and his handling of global licensing procedures. Dotan advises both foreign and local clients with respect to provisions of Israeli law that apply to their internet and e-commerce activities.
Dotan advises stakeholders at all business stages – from startups through their development and until all forms of exit events – including investments, M&A, sales, IPOs etc.; all while taking into consideration the business and commercial needs of his clients.
Dotan has appeared in the prestigious ranking guide “Chambers and Partners” since 2009 as a leading practitioner in global gaming and gambling: He has been described as being “extremely knowledgeable” and “immensely skilled, motivated and ambitious”. Who’s Who Legal Guide cited him as a global leader in Sport and Entertainment in 2014, and he was voted Corporate International Magazine’s Gaming Lawyer of the Year in 2014.
As a well-known expert, Dotan has authored several articles on internet subjects.
Awarded in the 2009 to 2017 editions of the Chambers Global Guide as a leading practitioner in the sphere of Global Gaming and Gambling; described as “extremely knowledgeable” and “immensely skilled, motivated and ambitious”.
Dotan has been a member of the International Masters of Gaming Law Association since 2010.
Ph.D., Faculty of Law, Tel-Aviv University, Israel 2006
LL.M. (Commercial Law), Faculty of Law, Tel-Aviv University, Israel – Magna cum Laude 2001
LL.B., Faculty of Law, Tel-Aviv University, Israel - Magna cum Laude 1995
Israel Bar Association, 1997
News and updates - Dotan Baruch:
E-Commerce – Law and Legal Authority
Dr. Dotan Baruch, Head of the Internet Department at Barnea & Co., in an article (in Hebrew) for The Marker, discussing the question of how e-commerce activities may be subject to different legal systems, which can contain rules that do not match and even contradict, especially in matters of licensing and regulation.
How Blockchain will Revolutionize a Paper World
In many ways, electronic communications dominate the world as we know it. We "talk" through email, text, and social media, to the point that the written letter is almost an anachronism. Still, some areas still thrive on paper. Real estate, for example, depends on paper deeds and documentation to confirm authenticity. Similarly, many corporations depend on paper records to demonstrate regulatory compliance. But blockchain is helping to change all of that. The technology that made Bitcoin work is expanding, in Israel and beyond, to help secure online processes and chains of custody in ways that can help shift paper-dominated fields into the 21st century.
When contracts determine payments or other actions, they operate inefficiently. Before you move funds, you have to confirm conditions have been met, organize your information, and perform accordingly.
Smart contracts use blockchain technology to change this. Once information is entered, you move through the conditions required and the contract auto-updates. You can even update a smart will without creating a new will for every change. You complete everything more efficiently, using a cryptography-secured function that prevents problems the paper processes cannot.
Similarly, bureaucracies exist to create layers that protect information and ensure fairness and accuracy through process. Blockchain saves time and money by building this in electronically. Imagine a system that once required 12 forms, signed in triplicate to allow a decision to become implemented.
Blockchain technology creates a mechanism by which this process plays out online, all through secured processes. You need not worry about tracking down every person in the chain when something has to be done quickly. Rather, you move forward quickly and efficiently without losing any of the fail-safes in place.
In Israel, you must move through the Land Registry Department, or Tabu, to purchase and register real estate. The property world remains a bastion of paper processes in an electronic world. But the legal functions that have long necessitated paper documentation can adapt to blockchain technology. It creates the security that paper has always done, but with a process that is efficient, transparent, and public. To sell or purchase property, this option can vastly improve on the time currently required.
Blockchain technology is exploding in Israel, with new startups and applications emerging constantly. To learn the ways in which you can navigate the legal landscape in the face of all this change, contact Barnea & Co.
Taxation Factors for Operations Over the Internet
The explosion of e-commerce in the last 15 years has made it easier than ever to manage the logistics of doing business in multiple countries. The global reach it creates, though, has spawned a litany of tax questions. You need to determine which jurisdictions have the authority to tax you and your business activity and what taxes apply. Your physical location and your end-customer locations can impact what you pay to whom, but other factors might also apply. Managing this process is critical to your continued e-commerce operations.
Where to Tax Income
The issue of the jurisdiction to tax e-commerce is a complicated one, which many countries have yet to resolve. In 2016, the Israeli tax authority laid down guidelines on taxation for companies involved in e-commerce business in Israel. A company will owe taxes to Israel for e-commerce income if it either has a physical presence or a significant economic / digital presence in Israel. Thus, even if you do not have a physical presence within Israel, Israeli tax liability may still be triggered on account of various non-physical factors, which usually are not common in determining tax liability.
Value-Added Tax for E-Commerce
Value-added tax (VAT) presents its own concerns. Do you pay this tax to the location where the customer is located, or where you have your base or a physical presence? Part of this depends on what you are selling. In the EU, for example, payment of VAT on physical goods goes to the seller's location. Electronic services, on the other hand, are charged VAT where the end consumer is located.
In Israel, Section 60 of the VAT Act requires foreign companies that have business or activities in Israel to register a representative in the country within 30 days of beginning to operate in Israel. This registration helps ensure that sales completed in Israel allow for identification and collection of VAT liability. Here, too, the guidelines issued by the Israeli tax authority allow for creating VAT liability solely on the basis of a significant economic presence in Israel.
How to Collect Taxes on E-Commerce
Your business can collect these taxes much more effectively by building multinational tax rates into its e-commerce platform. Applications that identify recipients by IP address or other indicators of the customers' locations can connect to current VAT tables to identify what to charge. Similarly, income taxes can be calculated by sorting where sales occur and where the economic impact falls.
Barnea & Co. has experienced attorneys adept at helping clients manage the intricacies of multinational tax issues that arise through e-commerce. Contact us for help piecing your taxation puzzle together.