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Hirofumi Okoshi
Hirofumi Okoshi
Verified email at okayama-u.ac.jp - Homepage
Title
Cited by
Cited by
Year
Production location of multinational firms under transfer pricing: The impact of the arm’s length principle
H Kato, H Okoshi
International tax and public finance 26, 835-871, 2019
182019
Tariff elimination versus tax avoidance: Free trade agreements and transfer pricing
H Mukunoki, H Okoshi
International Tax and Public Finance 28 (5), 1188-1210, 2021
122021
Economic integration and agglomeration of multinational production with transfer pricing
H Kato, H Okoshi
International Economic Review 63 (3), 1325-1355, 2022
82022
Rules of origin and consumer‐hurting free trade agreements
H Mukunoki, H Okoshi
The World Economy 44 (8), 2303-2318, 2021
82021
Transfer pricing of intangible assets with the arm’s length principle
JP Choi, J Ishikawa, H Okoshi
VoxEU. org 27, 2020
72020
Tax havens and cross-border licensing
JP Choi, J Ishikawa, H Okoshi
RIETI, 2019
62019
Profit-splitting rules and the taxation of multinational digital platforms: Comparing strategies
JP Choi, J Ishikawa, H Okoshi, T Tørsløv, L Wier, G Zucman, B Lockwood
VoxEU. org, 2020
22020
Tax havens and cross-border licensing with transfer pricing regulation
JP Choi, J Ishikawa, H Okoshi
International Tax and Public Finance 31 (2), 333-366, 2024
12024
Backfired Deregulation of Foreign Ownership Restrictions under Fiscal Competition for Foreign Direct Investment
H Okoshi, K Thar
Research Institute of Economy, Trade and Industry (RIETI), 2023
12023
Innovation for Tax Avoidance: Product Differentiation and the Arm's Length Principle
H Okoshi
Research Institute of Economy, Trade and Industry (RIETI), 2021
12021
Wake Not a Sleeping Lion: Free Trade Agreements and Decision Rights in Multinationals
H Mukunoki, H Okoshi
RIETI, 2021
12021
Together or Apart? Eco-Friendly Location Under Fiscal Competition
K Higashida, H Okoshi
Eco-Friendly Location Under Fiscal Competition, 2024
2024
Attractive target for tax avoidance: trade liberalization and entry mode
H Okoshi
International Tax and Public Finance, 1-33, 2024
2024
Negotiation for Transfer Prices under the Arm's Length Principle
H Okoshi
Research Institute of Economy, Trade and Industry (RIETI), 2024
2024
Antidumping on Tax-induced Dumping
H Mukunoki, H Okoshi
Research Institute of Economy, Trade and Industry (RIETI), 2022
2022
Online Appendix to “Economic Integration and Agglomeration of Multinational Production with Transfer Pricing”
H Kato, H Okoshi
2022
Quality upgrading for tax avoidance
H Okoshi
2021
Wake Not a Sleeping Lion: Free Trade Agreements and Decision Rights in Multinationals
M Hiroshi, O Hirofumi
Research Institute of Economy, Trade and Industry (RIETI) Discussion papers, 2021
2021
Anti-dumping Rules and Preventive Transfer Pricing
H Mukunoki, H Okoshi
2020
Transfer pricing: its interaction with multinationals’ location, export and R&D choices
H Okoshi
lmu, 2020
2020
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