Clémence Garcia
Professor
Gakushuin University
Welcome to my web page!
I am a French researcher specializing in accounting and tax law. After studying in Paris, I came to Japan in 2004 for research and started teaching international accounting here. My main research topic is intangible assets and goodwill.
Students, you can find me at the Faculty of International Social Sciences at Gakushuin University or Keio University MBA.
News
New academic year, new courses! I will be teaching International Accounting on Thursdays 3rd period this semester.
I am the new co-chair of the International Fiscal Association WIN Committee for Japan.
I have joined the accounting committee of the Japan Blockchain Association.
Latest Academic Activities
Implementing the Global Minimum Corporate Tax, national report for Japan, WU Rust Conference, Jul 2024 (with T. Nagato).
Multichannel Corporate Reporting Using Blockchain as a Decentralized Information System, SASE Limerick Conference, Jun 2024 (with T. Itabashi).
Tax and Inequalities, national report for Japan, EATLP Conference, Antwerp, Jun 2024 (with Y. Matsubara and S. Urushi).
Tax and ESG, panel discussion at IFA Asia Pacific Conference, Hong Kong, Apr 2024.
Current and Future Research on Intangible Assets, EAA-IASB-EFRAG Research Workshop, Jan 2024.
Disclosure Patterns of Intangibles in the Pharmaceutical Industry: Implications for Structured Electronic Reporting, research presented at KAA Conference, JAA Conference, Japan Development Bank, and the EIASM Conference on Intangibles, Intellectual Capital and Sustainability, in June-Sept 2023 (with J. Denoncourt and A. Quagli).
Latest Publications
Income Tax Treaties: Competent Authority Functions and Procedures of Selected Countries (Japan), Bloomberg Tax Database, forthcoming in May 2024.
OECD Transfer Pricing Guidelines and International Tax Law, in Oxford Handbook of International Tax Law, Haas F. and Kofler G. (ed), OUP, Nov 2023.
An Experiment on Double Entry Bookkeeping and Financial Reporting Using Blockchain, FIRE Anthology, Aug 2023.
Guidance on Company Capital and Financial Accounting for Corporate Sustainability, ELI project on Corporate Sustainability, Jan 2023, available here.