Professional Summary
Yukiko Komori is a member of the Firm’s Tax & Transfer Pricing Group in Tokyo. She has more than 20 years’ experience advising clients on a broad range of transfer pricing issues. She has strength particularly in advance pricing agreements (APAs) and tax planning for new types of businesses and transactions. She has also been part of research projects for various organizations, including the National Tax Agency and the Ministry of Economy, Trade and Industry.
Practice Focus
Yukiko’s practice focuses on various transfer pricing issues. She is experienced in tax planning, strategic documentation and APAs. She has supported several mega IT companies in acquiring APAs.
Representative Clients, Cases or Matters
- Acting for clients in providing economic analysis for an array of transfer pricing and international tax matters.
- Supporting premier global corporations in applying for and negotiating APAs covering transactions in connection with digital service, data centers and others.
- Supporting one of the largest privately held companies in the world restructure its international manufacturing, distribution and sales operations, particularly with respect to Japanese transfer pricing.
Publications, Presentations and Articles
Articles
- Author, “Why do Japanese entities pay more in tax than foreign entities?” Tax planning – A game Japanese entities don’t play, Nikkei Business Online, September 8, 2016
- Author, “Japan entities left behind in the global tax war “, Tax planning – A game Japanese entities don’t play, Nikkei Business Online, September 7, 2016
- Author, “Japan transfer pricing documentation guide,” International Tax Review, July 2012
- Author, “Financial Transactions question – Japan”, Transfer Pricing Forum, BNA International, October 2010
- Author, “Developments in Japan”, “Transfer pricing disputes in Japan”, Transfer Pricing International Journal, BNA International, March 2010
- Author, “Asian update: Japan”, Tax Planning International Transfer Pricing, BNA International, May 2009
- Author, “Transfer Pricing Documentation: 2008, Japan”, Tax Planning International Special Report, BNA International, July 2008
- Author, “Asian update: China-Japan-Singapore – Transfer Pricing Development in Japan”, Tax Planning International Transfer Pricing, BNA International, June 2008
- Author, “Japan Renews Scrutiny of Intangibles Services”, BNA International, June 2008
Publications
- Author, “Guide to Practical International Tax Planning,” Chuokeizai-sha, 2008
- Co-author, “Q&A: Legal, Accounting and Taxation of group companies,” Shinnippon-Hoki Publishing Co Ltd, 2007 update
- Co-author, “2006 Handbook on Consolidated Accounting (Third Ed.),” Shokeizai-sha, 2006
Presentations
She has been a frequent speaker at seminars in and outside Japan.
Education
Keio University (Bachelor of Sociology) (1991)
Languages
- Japanese
- English
*”Partner” as referred to herein represents a senior-level professional who would be responsible for case management in a specific practice area and does not mean a profit-sharing member of the partnership.