ASATSUMA Akiyuki: list


  1. Asatsuma Akiyuki, "Chapter 15 Japan" in Guglielmo Maisto ed., The Meaning of "Enterprise", "Business" and "Business Profits" under Tax Treaty and EU Tax Law (EC and International Tax Law Series Volume 7), pp. 399-425 (IBFD, August 2011) ISBN 978-90-8722-101-0; for the Seminar held in Milan, 22 November 2010
  2. "Donations to national trusts or other environmental conservation organizations and the design of preferential tax treatment", St. Paul's Review of Law and Politics (Rikkyo Hogaku), No. 81, pp. 234-213(23-44) (2011.3)
  3. "Insight into the Application of Transfer-Price-Dispute-Solution Approach as a Measure to Ensure the Reliability of Calculations on Future Expectations for Breakout from Stagnant Conditions in Pension Public Finance", Financial Review, No. 103, pp. 135-153 (2011.1)
  4. [Case law review] Akiyuki Asatsuma, "Supreme Court Judgement: Anti-Tax Haven (CFC) Legislation does not Infringe Japan-Singapore Tax Treaty", Bulletin for International Taxation, Vol. 64, No. 10, pp. 517-525 (2010)
  5. "Anti-tax haven legislation (CFC legislation): interpretation of cases and policy debate", Sozei Kenkyu, No. 728, pp. 244-265 (2010.6)
  6. "Trust tax system in foreign countries (3) trust tax system in France", Shintaku, No. 242, pp. 16-27 (2010.5.25) Asatsuma Akiyuki, "Chapter 17 Japan" in Guglielmo Maisto ed., Residence of Individuals under Tax Treaties and EC Law (EC and International Tax Law Series, Vol. 6) at 433-459 (IBFD, May 2010) ISBN 978-90-8722-075-4, for the Seminar held in Milan, 23 November 2009
  7. [Book review] "Academic landscape: Ekkehart Reimer, Der Ort des Unterlassens: Die ursprungsbezogene Behandlung von Entgelten für Untätigkeit im Internationalen Steuerrecht (Beck, 2004)", Kokka Gakkai Zassi, Vol. 123, No. 3-4, pp. 163-165 (2010.4)
  8. [Case law review] "Tax cases news: The anti-tax haven legislation does not infring tax treaties. Supreme Court judgment, 29 October 2009", Jurist, No. 1399, pp. 54-55 (2010.4.15)
  9. HAYAKAWA Yoshihisa, et al., Law of International Business Transactions (Tokyo: Rikkyo Univ. Press, 2010), Asatsuma wrote pp. 135-137 & 145-163.
  10. "Amendment of anti-tax haven legislation", Jurist, No. 1397, pp. 44-49 (2010.4.1)
  11. "International tax avoidance: anti-tax haven legislation (CFC legislation)", in Sozeihou no Kihon Mondai (Basic Issues in Tax Law, in honor of Prof. KANEKO Hiroshi's 77th birthday)
  12. "Timing of taxation on price appreciation: special measures on exchanges in Income Tax Act, Article 58 and Corporate Tax Act, Article 50", in Sozeihou no Kihon Mondai (Basic Issues in Tax Law, in honor of Prof. KANEKO Hiroshi's 77th birthday)
  13. [English] "Japan: The Controlled Foreign Corporation Legislation", Asia-Pacific Tax Bulletin, Vol. 13, No. 5, pp. 363-371 (2007)
  14. Compatibility of Anti-Tax Haven Legislation (CFC Legislation) with Tax Treaties: Technical Mistakes and Controversial Issues, St. Paul's Review of Law and Politics (Rikkyo Hogaku), No. 73, pp. 329-396 (2007)
  15. [Case law review] "Nagoya district court, decided at 24 March 2005, 2004 gyou-u no. 4", Jurist, no. 1328, pp. 162-164 (2007.2.15)
  16. Introduction and discussion of proposition of transition from worldwide taxation to territorial taxation (or to destination-based taxation) in America, Financial Review, no. 84, no. 152-164 (2006)
  17. [Book review] Academic landscape: Arthur J. Cockfield, NAFTA Tax Law and Policy: Resolving the Clash between Economic and Sovereignty Interests (Univ. Toronto Press, 2005, 249 pp.), Kokka Gakkai Zassi, vol. 119, no. 3=4, pp. 345-347 (2006)
  18. The scope of royalty income and income allocation, in Theory and Present Issues of Intellectual Property (in honor of Professor NAKAYAMA Nobuhiro’s 60th birthday), pp. 580-598 (2005)
  19. [Case law review] "Tokyo high court, 14 March 1984, Gyoushu, vol. 35, no. 3, p. 231", in Handred Cases of Tax Law (4th ed., 2005)
  20. Transfer pricing of intellectual property, Sozei Kenkyu, no. 671, pp. 124-139 (2005)
  21. [Case law review] "Osaka high court, 27 June 2003, Shoumu Geppou, vol. 50, no. 6, p. 1936", Jurist, no. 1297, pp. 166-169 (2005)
  22. Review of worldwide taxation plus credit method, Finance, no. 475, pp. 75-79 (2005)
  23. [Case law review] "Supreme court, 14 June 2004, Hanrei Jihou, no. 1872, p. 46", in Commentary on Important Case Law in 2004
  24. Research note: looking intellectual property from the view point of a tax law researcher, Law & Technology, no. 27, p. 152 (2005)
  25. Attributed income to PEs or agent PEs and geographical allocation of income, Jurist, no. 1287, pp. 126-130 (2005)
  26. Development of information and communication technology and PE / source of income, Sozei Kenkyu, no. 659, pp. 174-185 (2004)
  27. [Doctoral thesis] The criterion for source of income and the relationship between net and gross income (Part I - III), Hogaku Kyokai Zassi, vol. 121, no. 8, pp. 1174-1284; no. 9, pp. 1378-1488; no. 10, pp. 1507-1606 (2004)
  28. Compensation for damages in infringements of intellectual properties and income allocation in tax law (Part I - II), Jurist, no. 1248, pp. 124-131; no. 1250, pp. 216-223 (2003)
  29. [Case law review] "Counsel, 24 July 2001, Hanrei Jihou, no. 1765, p. 26", Jichi Kenkyu, vol. 79, no. 1, pp. 131-144 (2003)
  30. [Case law review] "Sapporo district court, 18 December 2001, Shoumu Geppou, vol. 49, no. 4, p. 1334", Jurist, no. 1230, pp. 129-131 (2002)
  31. [Master’s thesis] Electronic Commerce Taxation: Permanent Establishment and other standard of the allocation of taxing rights, Kokka Gakkai Zassi, vol. 115, no. 3=4, pp. 321-387 (2002)
  32. [Co-authored with WATANABE Satoshi] International taxation issues in electronic commerce, Jurist, no. 1183, pp. 118-122 (2000)
  33. Pursuit of source-based taxation on electronic commerce: PE as a starting point, Telecom Shakai Kagaku Gakuseishou NyuShou Ronbunshu, no. 9, pp. 134-141 (2000)

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