Kyushu University · Faculty of Law / Graduate School of Law · Faculty (Research Institute) of Law

Research keywordsPillar Two・top-up tax・market jurisdiction taxing rights・unified approach taxation・international tax law

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• An Analysis on Expropriation Risks of Top-up Tax under Pillar Two2025 · Intertax 53 ( 4 ) 2025年4月
• The New Taxing Right and Its Scope Limitations: A Theoretical Reflection2021 · Intertax 49 ( 3 ) 211 - 222 2021年3月
• A Potential Legal Rationale for Taxing Rights of Market Jurisdictions2021 · World Tax Journal 13 ( 1 ) 25 - 61 2021年1月
• New Taxing Right in the Unified Approach: Old Wine in a New Bottle2020 · Intertax 48 ( 11 ) 956 - 965 2020年11月

• A Study on Regulating International Tax Rulemaking by International Law2025 · 研究課題/領域番号： 25K16508 2025年4月 - 2028年3月

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