VAT rate of 15.5% is payable on buyer's premium. If exported, in certain circumstances, a non-Israeli purchaser may be entitled to an exemption or refund of all or part of VAT.
Israel Zafrir, Tel Aviv.
Private collection, Herzliya.
M. Omer, Michael Gross, Tel Aviv, 1993, no. 122 (illustrated p. 99).
Tel Aviv, Museum of Art, Michael Gross, A Retrospective, 1993, no.74.