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 

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Name

OKOSHI Hirofumi

Affiliation

Graduate School of Humanities and Social Sciences

Title

Senior Assistant Professor

Sex

male

Web Site

http://hirofumi-okoshi.net/

Research areas, keyword

International taxation, Transfer pricing, Trade policy

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Research Subject 【 display / non-display 】

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

    Object：

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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

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