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Profile
| Academic position | Full Professor |
|---|---|
| Research fields | Law of Public Finance, Tax Law,General Public Law, Administrative Law |
| Keywords | Verlust der Steuerhoheit, Entstrickung, Europäisches Steuerrecht, Wegzugsbesteuerung (Exit taxation), Internationales Steuerrecht |
Current contact address
| Country | Japan |
|---|---|
| City | Kusatsu |
| Institution | Ritsumeikan University |
| Institute | Faculty of Economics |
Host during sponsorship
| Prof. Dr. Wolfgang Schön | Max-Planck-Institut für Steuerrecht und Öffentliche Finanzen, München |
|---|---|
| Start of initial sponsorship | 01/09/2014 |
Programme(s)
| 2014 | Humboldt Research Fellowship Programme for Experienced Researchers |
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Publications (partial selection)
| 2017 | Toshiko Miyamoto: Trends in German Exit Taxes on Asset Transfer to Foreign Permanent Establishment. In: Hidetoshi Masuda, Yumi Nishiyama, Chika Mochizuki and Takahiro Tezuka, Theories and Systematic Thoughts of Public Law, Festschrift in honor of Professor Konosuke Kimura. Shinzansha, 2017. 363-378 |
|---|---|
| 2015 | Toshiko Miyamoto: Cross-border Reorganization and Exit Taxes in the EU. In: The Ritsumeikan Economic Review, 2015, 1-13 |