Hidehiro Utsumi
Asia-Pacific Guide 2024
Band 3 : Tax: Bengoshi
Band 3
About
Provided by Hidehiro Utsumi
Practice Areas
Tax/M&A/Corporate/Investment fund/International trade/Export control
Career
February 1991 The Japanese Institute of Certified Public Accountants
April 1996 Daiichi Tokyo Bar Association
September 2001 Sullivan & Cromwell
October 2001 New York Attorney-at-law Qualification
February 2002 Certified Public Accountant, USA
April 2005 Adjunct Professor at Waseda Law School
June 2005 Linklaters (Partner)
October 2007 Allen & Overy (Partner)
June 2008 Lecturer at National Tax College (Zeimu Daigakko) at National Tax Agency
August 2009 TMI Associates (Partner)
Professional Memberships
Daiichi Tokyo Bar Association, New York /The Japanese Institute of Certified Public Accountants
Publications
ARTICLE "Tightening of Export Restrictions under the Amended Foreign Exchange and Foreign Trade Act," Kaisha Homu A2Z
ARTICLE "The Recent Trends in Tax-Related Problems in India and Indonesia," JMC (Japan Machinery Center for Trade and Investment)
ARTICLE "M&A and related trade issues based on the TPP," MARR
Paper "How to deal with tax troubles in M&A" MARR
Article "Latest Situation of Anti-Dumping Tariffs as Seen by Companies - Including Measures for Imposition of Tariffs Abroad" Monthly Trade and Customs (co-author)
BOOK "A Dictionary of Frequently Used M&A Words for All Professionals Involved in M&A (The Latest Trends)," (Editorial Superviser), Okura Zaimu Kyokai
ARTICLE "Recent Legal and Tax Issues on M&A Transactions," Sozei Kenkyu
Article "Foreign Tax Credits for Investing in Entities Treated Differently in Both Countries" National Tax Bulletin
Article "Points to note regarding withholding income tax in International Taxation" JICPA Journal
Article "Taxation related to the establishment of a foreign trust (so-called personal trust) by a resident individual" National tax bulletin
Article "Regarding taxation in Japan related to Real Estate Investment by non-residents (individuals)" National tax bulletin
Article "Regarding taxation in Japan related to stock options received from foreign parent companies" National tax bulletin
ARTICLE "Taxation on Sale and Lease of Real Estate by Foreign Corporation Conducting International Transport Business," Kokuzei Sokuho
Article "Transfer of shares similar to business transfer and debt/equity swap" National tax bulletin
Article "Corporate Governance to Realize Improvement of Corporate Value and Points to Note for Achieving Increased Corporate Value" Omni Management
ARTICLE "Determination of Resident/Non-resident Status and Tax Haven Taxation," Kokuzei Sokuho
ARTICLE "Increasingly Tightening Insider Trading Regulations," Keieisha Kaiho
Article "Points to Note in Preserving Documents and Preparing Contracts in Transfer Pricing Taxation," International Taxation
BOOK "Corporate Governance - Business Approach for Enhancing Corporate Value," NIPPON JITSUGYO PUBLISHING
BOOK "Examples and Measures for Transfer Price Taxation System for Companies Starting Overseas Business," CHUOKEIZAI-SHA
BOOK "Q&A on Reorganization of US Branches and Subsidiaries - Procedures, Tax/Legal Issues under Local Legislation," CHUOKEIZAI-SHA
Article "Tax and Legal Affairs Related to Withholding Taxation in International Transactions" (3 issues in total) Tax Studies
ARTICLE "US-Japan Comparison - Tax and Legal Matters of Financial Instruments," Kinyu Homu Jijo
Article "Tax Q&A for Corporate Restructuring Across Japan and the United States"
Article "Possibility of Use of Foreign Tax Credit Margins -Based on Recent High Court Cases-" Financial Legal Affairs