Photo of Koji Oshima

Koji Oshima

Economist / Counsel
Baker & McKenzie (Gaikokuho Joint Enterprise)
Not admitted to practice law in this jurisdiction


Koji Oshima is an Economist at the Tokyo office. He focuses on transfer pricing and international taxation and provides clients with economic analyses and valuations that assist them in planning and supporting business reorganizations, as well as establishing and documenting global transfer pricing. Prior to joining Baker & McKenzie in 2008, he worked for Deloitte Touche Tohmatsu. He has significant experience advising companies in the automobile, finance, trade, energy and pharmaceutical and medical device industries.

Practice Focus

Koji provides support in transfer pricing and international taxation matters for major multinational clients, frequently working with other Baker & McKenzie transfer pricing professionals in the US, UK, Indonesia, Thailand, Germany, China and Singapore. He advises clients on the utilization of advance pricing agreements, transfer pricing documentation projects and pricing research.

Representative Legal Matters

  • Advised many multinational companies in connection with advance pricing agreements (APA) and competent authority proceedings
  • Conducted numerous transfer pricing analyses and valuations related to intercompany sales of tangible and intangible property and intercompany services for companies in the automotive, financial services, insurance, transportation and logistics, chemical and pharmaceutical industries
  • Helped a major Japanese company assess its business value
  • Reviewed a multinational client’s global intellectual property management structure


  • Meiji University (MBA, Academic Scholar / Outstanding Paper Award)
  • Meiji University (Bachelor of Economics)


  • Japanese
  • Co-author, "Japan Transfer Pricing Documentation Guide," International Tax Review TP Week, January 2012
  • Co-author, "Japan," BNA Global Tax Guide, BNA, 2010 (and subsequent updates in 2011, 2012 and 2013)