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Masako Tokunaga

Of Counsel
Baker & McKenzie (Gaikokuho Joint Enterprise)

Professional Associations and Memberships

  • Tokyo Certified Public Tax Accountants Association

Admissions

  • Japan (1997)

Education

  • Osaka University (A.B.) (1982)

Languages

  • English
  • Japanese

2008 Update - OECD Model Taxation Convention: Article-by-Article Commentary (co-author), Tax Workshop Bureau, Tokyo, 2009

OECD Model Taxation Convention: Article-by-Article Commentary (co-author), Tax Workshop Bureau, Tokyo, 2006 (winner of 15th Institute of Tax Research and Literature Prize)

“Financial Transactions Question – Japan,” Transfer Pricing Forum, BNA International, October 2010

“Key Points of Residual Profit Split Method on the Transfer Pricing System,” 62(13) Zeikei Tsushin, September 2007

“Recent Revisions of the OECD Report on the Attribution of Profits to Permanent Establishments,” 691 Tax Research, May 2007

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