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 (75)：
ASATSUMA, Akiyuki. Context of Asset Valuation: looking at international taxation and consumption type concept of income. Market, State and Law: Honour of 70'th Birthday of Nakazato Minoru Sensei. 2024. 311-329
ASATSUMA, Akiyuki. How to Improve Asset Valuation with Law or Judiciary. Tax Law Research. 2024. 52. 21-36
ASATSUMA, Akiyuki. Destruction of Culture through Kicking-Out Taxation etc. Trust Future Forum Research Lybrary: Financial Transaction and Taxation (6). 2024. 179-203
浅妻 章如. Taxation of the Digital Economy: Japan Perspective. Tributação da Economia Digital: Desafios no Brasil, experiência internacional e novas perspectivas. 2018
Why Taxing Multinational Enterprises Is Unsatisfying?
2023 ISBN:9784502467011
Tax Law
Nihon Hyouron Sha 2020 ISBN:9784535806931
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)
2004/04/01 - 2006/03/31 RIKKYO UNIVERSITY College of Law and Politics Lecturer
