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 | 18 | 2019 |
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 | 12 | 2021 |
Economic integration and agglomeration of multinational production with transfer pricing H Kato, H Okoshi International Economic Review 63 (3), 1325-1355, 2022 | 8 | 2022 |
Rules of origin and consumer‐hurting free trade agreements H Mukunoki, H Okoshi The World Economy 44 (8), 2303-2318, 2021 | 8 | 2021 |
Transfer pricing of intangible assets with the arm’s length principle JP Choi, J Ishikawa, H Okoshi VoxEU. org 27, 2020 | 7 | 2020 |
Tax havens and cross-border licensing JP Choi, J Ishikawa, H Okoshi RIETI, 2019 | 6 | 2019 |
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 | 2 | 2020 |
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 | 1 | 2024 |
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 | 1 | 2023 |
Innovation for Tax Avoidance: Product Differentiation and the Arm's Length Principle H Okoshi Research Institute of Economy, Trade and Industry (RIETI), 2021 | 1 | 2021 |
Wake Not a Sleeping Lion: Free Trade Agreements and Decision Rights in Multinationals H Mukunoki, H Okoshi RIETI, 2021 | 1 | 2021 |
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 |