Japan as a Tax Treaty Partner

Professor Yoshihiro Masui, Professor of Law, University of Tokyo, Japan

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Professor Masui has an LL.M. from Harvard's International Tax Program, and an LL.B. the University of Tokyo, where he received the Hozumi Scholarship.

Professor Masui has been a professor at the University of Tokyo since June 1990. Before that, he was an Expert Member of the Tax Commission of the Government of Japan for three years. Prof. Masui is also a member of the Permanent Scientific Committee of the International Fiscal Association, and he has served as a consultant to the OECD. He is presently a member of the Hauser Global Law Faculty at NYU School of Law, and he has been a visiting professor at Columbia Law School and the Institute for Austrian and International Tax Law at Wirtschaftsuniversitaet Wien. Professor Masui was a visiting scholar at Harvard Law School and Boalt Hall School of Law.

Professor Masui's representative publications include:

• Casebook Tax Law (Kobundo 2nd ed., 2007) (ed. with Hiroshi Kaneko, Hideaki Sato and Masahiro Shibuya)
• Dissolving Borders, Transcending Law 3: Markets and Organizations (The University of Tokyo Press, 2005) (ed. with Kenjiro Egashira)
• 2004 IFA Congress, General Report on Group Taxation (IFA password required), Cahiers de droit fiscal international Vol. 89b, 21-67 (IBFD 2004)
• "Taxation of Cross-Border Interest Flows: Japanese Responses," in International and Comparative Taxation, Essays in Honour of Klaus Vogel (Paul Kirchihof et al., ed., Kluwer, 2002)
• Taxation of Corporate Groups (The University of Tokyo Press, 2002)
• Transformation of Japan's Corporation Tax: 1988-2000 (IBFD Password required), 55 Bulletin for International Fiscal Documentation 100 (2001)