Researcher Information - OSHIRO Hayato |

（Last updated : 2025-11-11 23:19:40）

OSHIRO Hayato

Department / Course

Aoyama Gakuin University Graduate School of Professional Accountancy Professional Accountancy Major

Job Associate Professor (Special Appointment)


International Taxation

Specialization and related fields
International law, Civil law, Accounting

Business career
1.	2022/09/01 ～	Associate Professor (Special Appointment) Aoyama Gakuin University Graduate School of Professional Accountancy Professional Accountancy Major

Belonging society
1.	2006/01 ～	International Fiscal Association

Book and thesis
1.	Papers	Delineation of Substance over Form in transfer pricing taxation - Accurate delineation of the actual transaction,pp.35-47 (Sole-authored) 2025/03