Dr Akira Akamatsu, Deloitte Japan, is a partner in the Transfer Pricing group at the Tokyo office. He served at the National Tax Agency's (NTA) National Office and the Tokyo Regional Taxation Bureau from 1975 to 1990. His last position was as an NTA International Examination section chief.
As a zeirishi (Japanese tax lawyer), Dr Akamatsu specializes in international taxation, specifically transfer pricing, taxation of permanent establishments, cross-border mergers and acquisitions, anti-tax-haven regulations (Japanese CFC regulations), foreign tax credits, and tax treaty interpretation. Dr Akamatsu is involved primarily in consulting on and managing tax examinations, tax disputes, competent authority consultations under tax treaties, and advance pricing arrangements.
Dr Akamatsu has published articles widely in major Japanese and international tax journals, and lectured both in Japan and overseas. He was honored with a special award from the Japanese Tax Institute for his book International Tax Principles and Japanese International Tax Law (Zeimu Kenkyukai, 2001). Dr Akamatsu's other works include Kokusai Kazei no Jitsumu to Riron – Global Economy and Tax Laws [Theory and Practice of International Taxation – Global Economy and Tax Laws] (Zeimu Kenkyukai, 2015, Fourth Edition). Dr Akamatsu also co-authored Chiteki Zaisan Zeimu Senryaku [Intellectual Property Taxation Strategies] (Zeimu Keiri Kyokai, 2007).
Dr Akamatsu is widely recognized as a legal specialist in Japanese international taxation matters.
- Zeirishi (Licensed Tax Attorney)
- Ph.D., Hitotsubashi University, 2000
- Tokyo Zeirishi Association
- The Japanese Society for Tax Law
- International Fiscal Association