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2012.11.14 Limitations on deductible losses for bad debt reserves (November 2012) Business Tax Law Tsuyoshi Ito Tomokazu Hayashi
2012.8.14 Understanding the new earning-stripping rules (August 2012) Business Tax Law Mayuko Nakamura Tsuyoshi Ito
2012.6.28 Assessing burden of proof in transfer pricing disputes (June 2012) Business Tax Law Masaki Iwasaki Akihiro Hironaka
2011.10.24 Does a high-frequency trading server constitute a permanent establishment? (October 2011) Business Tax Law Michito Kitamura Shun Tosaka Nathan G. Schmidt