Transfer pricing, Arm's length principle, Product differentiation, Research and DevelopmentAnalyses on Multinationals' Tax Avoidance and the Arm's Length Principle: Viewpoints from Product Differentiation2020.102022.03 

Photograph

Name

OKOSHI Hirofumi

Affiliation

Graduate School of Humanities and Social Sciences

Title

Senior Assistant Professor

Sex

male

Research areas, keyword

International taxation, Transfer pricing, Trade policy

Research Subject 【 display / non-display

  • Subject:Analyses on Multinationals' Tax Avoidance and the Arm's Length Principle: Viewpoints from Product Differentiation

    Object:

 
 

Research Achievement (Published Thesis) 【 display / non-display

  • Subject:Tariff elimination versus tax avoidance: Free trade agreements and transfer pricing

    Language:English

    Kind of Publishing:Others

    Journal name:Munich Discussion Paper

    Publish date:2020.04

    Co-writerThe multiple authorship

  • Subject:Tax havens and cross-border licensing

    Language:English

    Kind of Publishing:Others

    Journal name:RIETI Discussion Paper Series

    Publish date:2019.12

    Co-writerThe multiple authorship

  • Subject:Production location of multinational firms under transfer pricing: The impact of the arm's length principle

    Language:English

    Kind of Publishing:Academic Journal

    Journal name:International Tax and Public Finance , vol.26 (4) (p.835 - 871)

    Publish date:2019.08

    Author:Hayato Kato, Hirofumi Okoshi

    Co-writerThe multiple authorship

    DOI:10.1007/s10797-018-9523-2

  • Subject:Economic integration and agglomeration of multinational production with transfer pricing

    Language:English

    Kind of Publishing:Others

    Journal name:Munich Discussion Paper Series

    Publish date:2019.05

    Author:Hayato Kato, Hirofumi Okoshi

    Co-writerThe multiple authorship

    DOI:10.5282/ubm/epub.62013

  • Subject:Rules of origin and consumer-hurting free trade agreements

    Language:English

    Kind of Publishing:Others

    Journal name:Munich Discussion Paper Series

    Publish date:2019.03

    Author:Hiroshi Mukunoki, Hirofumi Okoshi

    Co-writerThe multiple authorship

    DOI:10.5282/ubm/epub.61759