Yoshihiro Masui

The University of Tokyo, Graduate Schools for Law and Politics

Professor

Hongo 7-3-1

Bunkyo

Tokyo, Tokyo 113-0033

Japan

http://www.masui.j.u-tokyo.ac.jp

  • The University of Tokyo, Graduate Schools for Law and Politics

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SCHOLARLY PAPERS

14

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Scholarly Papers (14)

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1.

Interest Deduction, Corporate Groups and Tax Jurisdictions: A Hitchhiker's Guide to an Aspect of the BEPS Project

Asia-Pacific Tax Bulletin, March/April 2014, 103-107
Number of pages: 5 Posted: 01 Sep 2014 Last Revised: 31 May 2015
Yoshihiro Masui
The University of Tokyo, Graduate Schools for Law and Politics
Downloads 2,280 (11,432)

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MNE, Taxation, Profit shifting, Thin capitalization, Hybrid mismatch arrangements

2.

International Fiscal Association 2004 Vienna Congress, General Report: Group Taxation

Cahier de droit fiscal international, Volume 89b, pp. 21-67, 2004
Number of pages: 48 Posted: 12 May 2012
Yoshihiro Masui
The University of Tokyo, Graduate Schools for Law and Politics
Downloads 364 (142,086)
Citation 1

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group taxation, corporate groups, tax planning

3.

Taxation of Foreign Subsidiaries: Japan's Tax Reform 2009/10

Bulletin for International Taxation, Vol. 64, No. 4, pp. 242-248, April 2010
Number of pages: 7 Posted: 11 May 2011
Yoshihiro Masui
The University of Tokyo, Graduate Schools for Law and Politics
Downloads 303 (172,842)
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International taxation, Foreign tax credit, CFC legislation

4.

Interaction between Tax Treaties and Domestic Law in Japan – The Role of a Coordinating Statute

New York University ed., ITP＠20, 335-347 (2016)
Number of pages: 14 Posted: 16 Dec 2016
Yoshihiro Masui
The University of Tokyo, Graduate Schools for Law and Politics
Downloads 228 (229,774)
Citation 1

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tax treaty

5.

Transfer Pricing and Customs Duties

50 Bulletin for International Fiscal Documentation 315
Number of pages: 6 Posted: 14 Jul 2015 Last Revised: 29 Jul 2015
Yoshihiro Masui
The University of Tokyo, Graduate Schools for Law and Politics
Downloads 207 (251,429)

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transfer pricing, customs valuation, international taxation

6.

Introduction of the Authorised OECD Approach into Japanese Domestic Law

Bulletin for International Taxation, Vol. 69, No. 9, Pages 510-519.
Number of pages: 10 Posted: 10 Sep 2015
Yoshihiro Masui
The University of Tokyo, Graduate Schools for Law and Politics
Downloads 206 (252,516)

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international taxation, tax treaty, permanent establishment, AOA

7.

The Responsibility of Judges in Interpreting Tax Legislation: Japan's Experience

Osgoode Hall Law Journal 52.2 (2015) : 491-512
Number of pages: 23 Posted: 14 Jul 2015 Last Revised: 10 Sep 2015
Yoshihiro Masui
The University of Tokyo, Graduate Schools for Law and Politics
Downloads 183 (280,817)

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Statutory interpretation, tax-lawmaking

8.

COVID-19 and Japanese Tax Policy

Intertax, Volume 48, Issue 8/9 (2020) pp.783-786
Number of pages: 4 Posted: 08 Sep 2021
Yoshihiro Masui
The University of Tokyo, Graduate Schools for Law and Politics
Downloads 168 (302,406)

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COVID-19, Japan, Tax policy

9.

The Influence of the 1954 Japan-United States Income Tax Treaty on the Development of Japan’s International Tax Policy

Bulletin for International Taxation, Vol. 66, No. 4/5, 2012
Number of pages: 9 Posted: 27 Feb 2012 Last Revised: 11 May 2012
Yoshihiro Masui
The University of Tokyo, Graduate Schools for Law and Politics
Downloads 159 (316,961)

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tax treaty, international taxation, legal transplant

10.

Taxation and Development in Japan

University of Tokyo Journal of Law and Politics, Vol.13, Summer 2015, Pages 55-60.
Number of pages: 6 Posted: 13 Sep 2015
Yoshihiro Masui
The University of Tokyo, Graduate Schools for Law and Politics
Downloads 139 (353,517)

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harmful tax competition, tax incentives, BEPS

11.

Overhaul of the Japan-US Tax Treaty in 2003

The Japanese Annual of International Law, No. 49, pp. 55-70, 2006
Number of pages: 17 Posted: 14 Jun 2011
Yoshihiro Masui
The University of Tokyo, Graduate Schools for Law and Politics
Downloads 119 (397,598)

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tax treaty, source-based taxation, limitation on benefits, treaty shopping, hybrid entities

12.

Japan’s Consumption Tax Experiment: Operating a VAT Without Tax Invoice

Robert van Brederbrode ed. Virtues and Fallacies of VAT: An Evaluation after 50 Years, 515-528 (Kluwer Law International, 2021)
Number of pages: 16 Posted: 13 Aug 2022
Yoshihiro Masui
The University of Tokyo, Graduate Schools for Law and Politics
Downloads 114 (410,164)

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VAT, tax invoice, VRR, tax rate, Japan

13.

Parliamentary Involvement in the Conclusion of Tax Treaties in Japan

Brian J. Arnold, ed., Tax Treaties After the BEPS Project: A Tribute to Jacques Sasseville (Toronto: Canadian Tax Foundation, 2018)
Number of pages: 14 Posted: 12 Sep 2018
Yoshihiro Masui
The University of Tokyo, Graduate Schools for Law and Politics
Downloads 99 (453,386)

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Tax treaty, Parliament, Constitution

14.

Treaty Arbitration from a Japanese Perspective

Bulletin for International Fiscal Documentation, Vol. 58, No.1, pp.14-16, 2004
Number of pages: 3 Posted: 11 Jul 2011
Yoshihiro Masui
The University of Tokyo, Graduate Schools for Law and Politics
Downloads 88 (492,287)

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tax treaty, arbitration, Japanese Constitution