Rchr
J-GLOBAL ID：200901009779987766   Update date: Feb. 14, 2024

Asatsuma Akiyuki

Asatsuma Akiyuki
Affiliation and department：
Rikkyo University College of Law and Politics Department of International Business Law

About Rikkyo University College of Law and Politics Department of International Business Law


Job title： Professor
Other affiliations (2)：
  • 法学研究科  法学政治学専攻博士課程後期課程   教授
  • Graduate School of Law and Politics  Field of Study: Law and Politics   Professor
Homepage URL  (1)： http://www.rikkyo.ne.jp/web/asatsuma/
Research field  (1)： Public law
Research keywords  (4)： tax haven (CFC) ,  worldwide/territorial method ,  source of income ,  permanent establishment
Research theme for competitive and other funds  (3)：
  • 2005 - 現在 international taxation
  • 2004 - 現在 国際租税法
  • 2018 - 2022 Valuation Standards of Corporate Law
Papers (71)：
  • 浅妻 章如. 更正の予知なき自主修正申告後の国外財産調書提出の際の過少申告加算税加重措置. ジュリスト. 2019. 1528. 123-126
  • 浅妻 章如. Taxation of the Digital Economy: Japan Perspective. Tributação da Economia Digital: Desafios no Brasil, experiência internacional e novas perspectivas. 2018
  • ASATSUMA Akiyuki. Coordination between income tax and inheritance tax: Withholding tax imposed on American life insurance payments and foreign tax credit or deduction in Germany (BFH II R 51/14). Financial Transaction and Taxation (5). 2018
  • ASATSUMA Akiyuki. Taxing unit in family: family as course of inequality or mitigation of inequality. Tax law and civil law. 2018
  • ASATSUMA Akiyuki. from Quill case to Wayfair case: Elecronic Commerce Taxation. 2018. 828. 187-205
ｍore...
Books (3)：
  • If you take up a home run ball and then sell it, are you subject to tax twice?
    Chuo Keizai Sha 2020
  • Treatise on Japanese Taxation
    Yuhikaku 2018 ISBN:9784641227569
  • Residence of Individuals under Tax Treaties and EC Law: EC and International Tax Law Series, Vol. 6
    International Bureau of Fiscal Documentation 2010 ISBN:9789087220754
Works (1)：
  • IBFD(Interntional Bureau of Fiscal Documentation)
    2006 - 2007
Education (2)：
  • - 2004 The University of Tokyo Graduate School, Division of Law and Politics
  • - 1999 The University of Tokyo Faculty of Law
Professional career (1)：
  • 博士(法学) (東京大学)
Work history (7)：
  • 2013/04/01 - 現在 RIKKYO UNIVERSITY Graduate School of Law and Politics Field of Study: Law and Politics Professor
  • 2013/04/01 - 現在 RIKKYO UNIVERSITY Graduate School of Law and Politics Field of Study: Law and Politics Professor
  • 2013/04/01 - 現在 RIKKYO UNIVERSITY College of Law and Politics Department of International Business Law Professor
  • 2007/04/01 - 2013/03/31 RIKKYO UNIVERSITY College of Law and Politics Department of International Business Law Associate Professor
  • 2006/04/01 - 2007/03/31 RIKKYO UNIVERSITY College of Law and Politics Associate Professor (as old post name)
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Association Membership(s) (1)：
International Fiscal Association
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