Corey Bass

Corey Bass

Foreign Associate
Baker & McKenzie (Gaikokuho Joint Enterprise)
Not admitted to practice law in this jurisdiction


Corey is a member of the Firm’s Tax & Transfer Pricing Group in Tokyo.

Practice Focus

Corey primarily focuses his practice on inbound Japanese tax and transfer pricing issues for multinational companies, including M&A and corporate restructuring-related matters, comprehensive tax advice for the Japanese operations of multinational companies headquartered overseas and advice on tax-related issues specific to Japan (eg, corporate tax, consumption tax, etc.).

Representative Legal Matters

  • Advised multinational companies in a variety of industries, including technology, retail and pharmaceuticals, on cross-border tax issues.
  • Provided tax advice to foreign companies setting up businesses in Japan.
  • Advised on tax issues related to cross-border M&A and group restructuring.
  • Advised on treaty-related issues such as permanent establishment, limitation on benefits and withholding tax.
  • Advised on the consumption tax implications of importing goods and providing services in Japan, including the provision of digital services to Japanese customers.

Professional Associations and Memberships

  • Florida State Bar Association - Member
  • American Bar Association - Member


  • Florida~United States (2015)


  • University of Florida (LLM in International Taxation) (2015)
  • Cumberland School of Law, Samford University (JD) (2014)
  • Jacksonville State University (BS in Accounting) (2010)


  • English
  • Japanese