Organization
Professional Graduate School Graduate School of Global Business Professor
Title
Professor
External link
IKEDA YOSHINORI
Degree
-
LL.M. ( 1996.6 Harvard Law School )
Research Interests
-
Tax Law
Research Areas
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Humanities & social sciences / Public law
Education
-
Harvard Law School Tax Law
1995.7 - 1996.6
Country/Region： United States
Research History
-
BIPROGY
2022.6
Country/Region：Japan
-
Hongo Tsuji Tax ＆ Consulting Certified Tax Accountant
2020.10
Country/Region：Japan
-
Okinawa Regional Taxation Bureau Regional Commissioner
2019.7 - 2020.7
Country/Region：Japan
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National Tax Agency Director, Large Enterprise Division
2017.7 - 2019.7
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National Tax Agency Director, International Operations Division
2015.7 - 2017.7
Country/Region：Japan
-
Georgetown University Law Center Visiting Researcher
2004.7 - 2005.6
Country/Region：United States
-
Seto Tax Office District Director
1992.7 - 1993.7
Professional Memberships
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The Japanese Association of International Business Law
2023.2
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International Fiscal Association
2020.8
Papers
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外国法人該当性に関する平成27年最高裁判決および国税庁英文公表文書～韓国との比較も踏まえて～
国際商事法務 52 ( 4 ) 413 - 419 2024.4
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税務CGについて－経緯及び環境変化（サステナビリティ/ESG、情報開示の要請等）も踏まえて
租税研究 ( 889 ) 118 - 122 2023.11
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"In Defense of the Arm's-Length Principle" and "The Arm's-Length Standard After the Pillars"
Sozeikenkyu ( 885 ) 216 - 231 2023.7
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New non-territorial U.S. International Taxation System
Sozeikenkyu ( 835 ) 317 - 342 2019.5
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Implementation phase of the BEPS Project Final Reports- challenges for the Tax Administration
Journal of Japan Tax Research Institute, Vol. 73 73 283 - 310 2018.3
Books
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Good faith in domestic and international tax law International journal
（ Role： Sole author）
International Fiscal Association 2023.8
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Transfer Pricing Taxation 20 FAQs 【Business edition】
（ Role： Joint author）
Toho Shobo 2021.7
MISC
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BEPS, Post BEPS and Automatic Exchange of Information
the Zeidai Journal 27 49 - 73 2017.3
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Recent Developments in Japanese International Taxation
2016.9
Presentations
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移転価格課税と国外関連者寄付金課税の区分を再考する－租税条約の解釈を中心にー
国際取引法学会 国際金融法制・税制部会 2024.9 国際取引法学会
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税の透明性：過去、現在および未来 International conference
第7回国際租税協会アジア・太平洋地区総会 2024.4 国際租税協会アジア・太平洋地区支部
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Branch Reporter's Interim Report for 2023 IFA Annual Congress subject 2: Good faith in Domestic and international tax law International conference
Interim Report Conference for the 2023 IFA Annual Congress 2022.8 Japan Branch of International Fiscal Association
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BEPS Implementation – Status and Initial Experiences International conference
3rd IFA Asia-Pacific Regional Conference (India) 2017.4 International Fiscal Association
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米国LPSの外国法人該当性に係る平成27年最高裁判決及び国税庁英文公表文書について
国際取引法学会 国際金融法制・税制部会 2023.12 国際取引法学会
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"In Defense of the Arm's-Length Principle" and "The Arm's-Length Standard After the Pillars" International conference
Study Group on International Taxation, Japan Tax Association 2023.4 Japan Tax Association