Yutaka Kitamura
| Admitted to bar | 2000, Japan |
|---|---|
| Education | The University of Tokyo (LL.B., 1998; LL.M., 1999) The University of Michigan Law School (LL.M., 2006) New York University School of Law (LL.M. in Taxation, 2007) |
| Professional Experience |
Caplin & Drysdale, Chartered, 2007 |
| Languages | Japanese and English |
| Publications | Points in Taxation on Financial Transactions Vol. 5, Application of CFC Regime to Reserved Income of "Foreign Subsidiary" Issuing Preferred Stock, 885 NBL 70-75 (2008). Points in Taxation on Financial Transactions Vol. 4, Taxation in the Case Where Foreign Investors Invest in Japanese REITs Through Foreign Investment Trusts, 881 NBL 109-114 (2008). Points in Taxation on Financial Transactions Vol. 3, The Influence of 2008 Amendments to the Tax Laws upon Financing from Foreign Investors, 877 NBL 54-59 (2008). Points in Taxation on Financial Transactions Vol. 2, Substitute Dividend Payments to Foreign Corporations Based on Stock Lending Transactions, 873 NBL 40-45 (2008). Japan, in the International Comparative Legal Guide to Corporate Tax 2008, at 139-144 (Global Legal Group 2007) (co-author). Points in Taxation on Financial Transactions Vol. 1, Monetization of Appreciated Stock by Forward Transactions, 869 NBL 47-52 (2007). Discussion on Taxation of Financial Transactions Vol. 4, Taxation on Hybrid Securities - Recent Issue by U.S. Bancorp, 857 NBL 46-54 (2007). Discussion on Taxation of Financial Transactions Vol. 3, Taxation on Total Return Swap - Notice 2006-16, 855 NBL 43-51 (2007). Discussion on Taxation of Financial Transactions Vol. 2, Taxation on Mandatory Exchangeables - REG-105801-00, 853 NBL 25-33 (2007). Discussion on Taxation of Financial Transactions Vol. 1, Taxation on Mandatory Convertibles - Rev. Rul. 2003-97, 851 NBL 109-116 (2007). Discussion on Structuring of Corporate Revitalizing Fund, 1328 Jurist 48-55 (2007) (co-author). The Application of the Japan-U.S. Tax Treaty to Trusts, 41 Tax Notes Int'l 577-588 (2006). International Corporate Laws Discussion on the Treatment of New Convertible Bonds, 1705 Shoji Homu 74-83 (2004). Studies on the New Japan/US Tax Treaty, Comparison with the Current Tax Treaty Vols. 5-7, 32 Kokusai Shoji Homu 758-762, 879-886, 1040-1048 (2004) (partially, co-author). Analysis of Tax Cases Regarding International Transactions Vols. 6 & 11, 31 Kokusai Shoji Homu 852-858 (2003) & 32 Kokusai Shoji Homu 88-93 (2004). Tougher Disclosure Regime Upgrades Japanese Markets, in the IFLR Guide to JAPAN 2004, at 57-59 (IFLR 2004) (co-author). The Struggles in Meeting the New Convertible Bonds Requirements, in the IFLR Guide to JAPAN 83-88 (IFLR 2003) (co-author). Disclosure Issues of Global Offerings - Quarterly Disclosure Issues, 1222 Jurist 160-166 (2002) (co-author). |
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