Faculty Information - URUSHI Saki

（Last updated : 2022-07-27 21:11:05）

URUSHI Saki
Department Osaka University of Economics Department of Economics, Faculty of Economics

Position Associate Professor

■ Academic conference presentation

1.	2019/07/05	National Report: Japan (Controlled Foreign Company Legislation)
2.	2018/09/15	Exchange of Information on Tax Matters and Fishing Expedition
3.	2017/10/01	Enterprise Zone and Taxation-Can it promote innovation? (The Japanese Society for Tax Law 46th Conference)
4.	2015/01/07	Japanese Inheritance Tax: Past, Present and Future (Japan-Thailand Tax Law Symposium)

■ Books and Articles

1.	2021/03	Article	The Historical Overview of the Exchange of Information for Tax Purposes in 20th Century pp.103-123 (Single)
2.	2020/11	Book	Controlled Foreign Company Legislation pp.375-404 (Collaboration)
3.	2020/10	Article	Case Comment: the Day of the "taxable purchase"Tokyo District Court Judgment dated March 15, 2019 Jurist pp.136-139 (Single)
4.	2020/07/15	Article	Scope of Application of Article on Directors' Fees in Tax Treaties Journal of the Japanese Institute of International Business Law pp.944-950 (Single)
5.	2020/07	Article	Corporate Social Responsibility and Tax pp.141-167 (Single)
6.	2020/03	Article	The Review of the Request of Information Exchange in the National Court of Requested Country Zeiken pp.28-34 (Single)
7.	2019/07	Article	Payments on Broadcasting of Sports Events: Royalty or not under Tax Treaties Journal of the Japanese Institute of International Business Law pp.852-858 (Single)
8.	2019/01	Article	Study Report(83)from The Japanese Association of International Business Law, Information Exchange based on Tax Treaty and Fishing Expedition Journal of the Japanese Institute of International Business Law pp.55-60 (Single)
9.	2019/01	Article	Tax Investigation on the Third Party and Solicitor-Client Privilege Zeiken pp.103-107 (Single)
10.	2018/11	Article	Can information gathering process in requested states affect taxation in Japan? Quarterly jurist pp.210-214 (Single)
11.	2018/10	Article	Case note: Suit for Canceling the Request of Information Exchange under Tax Agreement pp.139-142 (Single)
12.	2018/08	Article	Innovation and Enterprise Zone- Can It Promote Innovations? Japan Tax Law Review (Single)
13.	2018/08	Article	Taxpayers' Rights in the International Exchange of Information (Special Issues: Technical Innovation and the Change of Tax Procedures) pp.83-90 (Single)
14.	2018/02	Book	Tax and Legal Affairs on Inheritance using Foreign Trusts (Collaboration)
15.	2018/02	Article	Countermeasures for Tax Avoidance using Offshore Trusts: Canadian Approach pp.12-39 (Single)
16.	2017/08	Article	Taxation of Non Resident Trust in Canada pp.70-75 (Single)
17.	2017/02	Article	How the Fact of Continual Profit Earning Affect Classification of Income? Quarterly Jurist pp.210-214 (Single)
18.	2016/10	Article	Classification of Income on the Winning of House Race and Deductible Expense pp.127-130 (Single)
19.	2016/09	Article	Taxation on Gambling Income in Canada pp.83-98 (Single)
20.	2015/10	Article	Social Change over the Residence-Based Taxation and Contemporary Meaning of the Concept of "Residence" pp.23-36 (Single)
21.	2014/11	Article	Classification of Income on Profit Allocation from Silent Partnership and Application of Estoppel pp.111-114 (Single)
22.	2012/09	Article	Two Approaches for preventing Escape from Tax Jurisdiction in Canadian Income Tax Act: Finding Residence and FAPI rule pp.159-191 (Single)
23.	2012/03	Article	Prosecutions with the Information Acquired in the Audit Procedure: Comparison between Japan and Canada Journal of Law and Politic Studies pp.261-295 (Single)
24.	2011/06	Article	Company Residence in UK Tax Treaties Journal of Law and Politic Studies pp.135-168 (Single)
25.	2009/03	Article	Concept of Company Residence in Corporation Tax Law: Central Management and Control Doctrine in England Proceeding of Keio University Graduate School of Law pp.39-94 (Single)
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■ Main Subject

Tax Law, International Taxation