Hidehiro Utsumi

Practice Areas

His practice areas comprise a range of Tax, M&A, Corporate, Investment fund, International trade and Export control. Based on his legal, taxation and accounting experience, he can formulate comprehensive strategies and review structuring arrangements with the assistance of a network of offices that expands across multiple jurisdictions.

Career

Oh-Ebashi LPC & Partners (Partner, 2024-)

TMI Associates (Partner, 2009)

Lecturer at National Tax College (Zeimu Daigakko) at National Tax Agency (2008)

Allen & Overy (Partner, 2007)

Linklaters (Partner, 2005)

Adjunct Professor at Waseda Law School (2005)

Certified Public Accountant, USA (2002)

New York Attorney-at-law Qualification (2001)

Sullivan & Cromwell (2001)

Daiichi Tokyo Bar Association (1996)

The Japanese Institute of Certified Public Accountants (1991)

Professional Memberships

Daiichi Tokyo Bar Association; Japan Federation of Bar Associations (1996)

The Japanese Institute of Certified Public Accountants (1991)

American Bar Association : New York (2001)

Certified Public Accountant, USA (2002)

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