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Pascal Saint-Amans, former head of OECD Tax, on “BEPS 2.0 x Trump 2.0”
Business Tax Law
At the Ministry of Finance, I accumulated extensive experience in policy formulation, legislation and treaty revisions, and international negotiations in a wide range of fields, including taxation and financial regulations, and served as Deputy Vice-Minister for Policy Planning and Coordination, Director-General of the Financial Bureau and Commissioner of the National Tax Agency.
Having passed the Bar Examination and the National Examination for Senior Government Officials during my senior year at the Faculty of Law at the University of Tokyo, I joined the Ministry of Finance in 1985. I also graduated from Harvard Law School (LL.M.) in 1988, worked at Sullivan & Cromwell LLP, and am admitted as an attorney-at-law in New York and certified as a USCPA in Delaware. At the Ministry of Finance, I accumulated extensive experience in policy formulation, legislation and treaty revisions, and international negotiations in a wide range of fields, including taxation and financial regulations, as the District Director of the Tax Office, and while working for the Prime Minister's Office, Securities Bureau, Banking Bureau, Regional Taxation Bureau, Budget Bureau, International Bureau, etc. Then, when I was Counselor at the Embassy of Japan in the United States, I was engaged in diplomatic negotiations regarding the application of SOX laws to Japanese corporations. When I served as Deputy Director-General of the Minister’s Secretariat in charge of in the International Bureau, I was engaged in mutual evaluation of AML/CFT measures at FATF. I also accelerated social security and tax reform, as Deputy Director-General of the Budget Bureau, and policy measures for economic growth, as Deputy Vice-Minister for Policy Planning and Coordination. Further, I was in charge of the JGB market, government-owned-stocks and policy finance, as Director-General of the Financial Bureau, and led tax administration, as Commissioner of the National Tax Agency. After I left the Ministry of Finance in July 2021, I was admitted as an attorney-at-law in Japan in February 2022.