Garcia Clemence

ガルシアクレマンス | Garcia Clemence

Affiliation and department：
Homepage URL (1)： https://sites.google.com/view/garcia-clemence/home

Research field (2)： Accounting , Public law

Research keywords (6)： Intangible Assets , Goodwill , Accounting , IFRS , Tax Law , Blockchain

Research theme for competitive and other funds (10)：

2023 - 2027 Study of Digital Transformation on the Tax Administration - focused on local taxes-
2017 - 2023 Procyclicality of goodwill permanent retention
2021 - 2022 Financial Information Retrieval Ecosystem (FIRE)
2021 - 2022 Intangible Assets Measurement and Value Creation
2019 - 2021 Company Law, Prudent Management and Corporate Sustainability

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Papers (23)：

HOSHI Akio, TAKAHASHI Mioko, GARCIA Clemence. Shareholders' Equity and Dividend Regulation in Japan: Can Financial Reporting and Capital Maintenance Be Reconciled?. Accouting, Economics and Law: a Convivium. 2024
GARCIA Clemence, ITABASHI Takeo. An Experiment on Double Entry Bookkeeping and Financial Reporting Using Blockchain. 1st FIRE Conference Anthology, Iustus. 2023. 1. 75-91
GARCIA Clemence. National Differences in the Disclosure of Intangible Assets in IFRS. AGISSS Research Series. 2022. 3. 1-19
ITABASHI Takeo, GARCIA Clemence. Distributed Ledger Technology and Its Application to Business Accounting: About the Use of Sidechains for Information Transfers (in Japanese). Journal of Tokyo Keizai University : Business. 2021. 310. 310. 95-105
ITABASHI Takeo, GARCIA Clemence. Accretion-based taxation of trading securities and fair value measurement (in Japanese). Sangyokeiri. 2021. 80. 4. 120-130

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MISC (27)：

GARCIA Clemence. Income Tax Treaties: Competent Authority Functions and Procedures of Selected Countries (Japan). Bloomberg Tax Database. 2024. 1-176
NAGATO Takayuki, GARCIA Clemence. The Implementation of the Global Minimum Corporate Tax. Japanese National Report;WU Rust Conference. 2024
MATSUBARA Yuri, URUSHI Saki, GARCIA Clemence. Tax and Inequalities. Japanese National Report, EATLP Conference, Antwerp. 2024
GARCIA Clemence, TAKAHASHI Mioko, HOSHI Akio. Share Capital, Financial Reporting and Dividend Regulation in Japan. ELI project on Corporate Sustainability, Financial Accounting and Share Capital. 2022. 1-27
GARCIA Clemence. Share Capital and Dividend Regulation in Japan. European Law Institute SIG project report. 2021

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Books (14)：

Implementation of the Global Minimum Corporate Tax
IBFD 2025
Taxation and Inequalities
IBFD 2025
Oxford Handbook of International Tax Law
Oxford University Press 2023
Implementation and Effects of the OECD Multilateral Instrument
IBFD 2021
GAAR: the Final Tax Frontier
Thomson-Reuters 2021

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Lectures and oral presentations (55)：

Gino Zappa, Torao Nakanishi and the Development of Dynamic Accounting
(43rd Conference of the Japanese Accounting History Association, Kanazawa University 2024)
A Use Case of Blockchain to Calculate and Disclose Brand Value from Country-by-Country Reports
(Taiwan Accounting Association Annual Conference, Taipei University 2024)
Reconsidering the measurement of digital assets as intangibles from the viewpoint of business models
(19th EIASM Workshop on Intangibles, Intellectual Capital and Sustainability, Grenoble 2024)
Development of a Decentralized Disclosure System for SMEs: A Use Case of Blockchain to Compute and Disclose Brand Value
(19th EIASM Workshop on Intangibles, Intellectual Capital and Sustainability, Grenoble 2024)
Tax Digitalization and Blockchain
(IFA WIN Japan 40th Seminar 2024)

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Education (5)：

- 2010 Paris Dauphine University Doctoral Program in Management Sciences
2004 - 2005 Kyoto University Graduate School of Economics Visiting scholar
- 2003 Paris Dauphine University Master course in Accounting
- 2002 University of Paris I Pantheon Sorbonne Maitrise de sciences comptables et financieres
- 2000 University of Paris 1 Pantheon-Sorbonne DEUG de Sciences Economiques

Professional career (1)：

Doctorat de Sciences de Gestion (PhD in Management Sciences) (Universite Paris Dauphine, France)

Work history (6)：

2020/04 - 現在 Gakushuin University Faculty of international Social Sciences Professor
2014/09 - 現在 Keio University Graduate School of Business Administration Specially appointed professor
2015/04 - 2020/03 Gakushuin University Faculty of International Social Sciences Associate Professor
2011/04 - 2015/03 Rikkyo University College of Business Assistant Professor
2006/04 - 2010/03 Meiji Gakuin University Faculty of Economics Assistant Professor

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Committee career (11)：

2024/09 - 現在 Japanese Accounting Association International Relations Committee
2024/06 - 現在 Accounting, Economics and Law: a Convivium Editorial Board Member
2024/03 - 現在 IFA WIN Committee Japan Co-chair
2024/02 - 現在 Japan Blockchain Association Accounting Committee
2023/03 - 現在 Japan Blockchain Association Tax Committee

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Awards (3)：

2024/09 - EIASM Best Junior Contribution to the Theory and Practice Award of Intangibles, Intellectual Capital and Sustainability, Best Paper
2023/09 - EIASM Best Junior Contribution to the Theory and Practice Award of Intangibles, Intellectual Capital and Sustainability, Special Mention
2017/09 - Japanese Association of Accounting Theory Best paper award

Association Membership(s) (8)：

Japan Blockchain Association , European Law Institute , International Fiscal Association , Japanese Association of Accounting History , Japanese Association of Accounting Theory , Japanese Association of International Accounting Studies , Japanese Accounting Association , European Accounting Association

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