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About

Masatake (Masa) Kuramoto is an accomplished and well-respected transfer pricing expert with over 25 years of experience in transfer pricing strategy, documentation, planning and implementation, disputes, and advance pricing agreements (APAs). He is a proactive, hands-on leader who manages experienced professionals on diverse portfolios addressing complex transfer pricing issues and is adept at interacting with executives in the Advance Pricing Mutual Agreement program. Mr. Kuramoto works with Japanese multinational clients on engagements across a variety of industries including chemicals, consumer goods, steel, electronics, pharmaceuticals, automotive, and other major industries in Japan and the US.

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In transfer pricing and operating model planning matters, Mr. Kuramoto has directed teams overseeing the building and managing of transfer pricing documentation and the review and creation of transfer pricing policies and processes. He helps clients structure integrated strategies that address tax risks to help businesses achieve sustainable tax planning. He also assists clients with their transfer pricing compliance and documentation, including the analysis and documentation of transactions between related parties for consistency with the arm's length principle for tax purposes. Mr. Kuramoto has developed and implemented transfer pricing policies, procedures, and systems for setting, monitoring, and documenting intercompany tax transactions. 

Mr. Kuramoto has worked on transfer pricing disputes and tax controversy issues including transfer pricing examinations from the National Tax Agency in Japan and the IRS, appeals and alternative processes, APAs, the competent authority process, and arbitration. He assisted over 30 Uni- and Bilateral APA and Mutual Agreement Procedures projects for Japanese multinational companies and succeeded in bringing fair and reasonable conclusions on tax authorities' examinations for his clients. He regularly speaks on transfer pricing-related topics at various Japanese chambers of commerce organizations and Japanese business associations.

Education

  • MS in economics, Michigan State University, The Eli Broad College of Business
  • BA in political science, Michigan State University

Languages

  • Japanese

について

NERA移転価格プラクティスの一員で、日本と米国において25年以上、日本企業、米国の多国籍企業に対し移転価格サービスを提供している。主な専門分野は移転価格文書化、プランニング、International Compliance Assurance Program (ICAP)、相互協議の合意および解決支援、知的財産の価値評価および事前確認制度(APA)など多岐に亘り、これまでに化学、消費財、鉄鋼、電子、医薬品、商社、自動車部品、その他主要産業といった様々な業界のクライアントにサービスを提供してきた。

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移転価格プロジェクト全般においてクランアントが税務リスクに対応した統合戦略を構築し、持続可能なタックス・プランニングを実現できるよう支援している。

日本の国税庁や米国内国歳入庁による移転価格調査、不服申し立て、APA、相互協議の合意支援を含む税務係争に特に重点をおき、30件を超える案件を長期的に支援し続けている。また、日本商工会議所や日本の経済団体にて移転価格関連の講演を定期的に行っている。

NERA入社以前は4大会計事務所の一つEY、グローバルな法律事務所DLA Piperに所属していた。EYにおいては米国内で日系ビジネスに特化したJapanese Business Service (JBS)の移転価格チームを立ち上げ、EYの発展に多大に寄与した実績を有する。 

学歴

  • ミシガン州立大学 計量経済学修士
  • ミシガン州立大学 政治学学士

言語

  • 英語
  • 日本語