The Implementation of the Global Minimum Corporate Tax

NAGATO Takayuki, GARCIA Clemence

Japanese National Report;WU Rust Conference, Jul, 2024 Corresponding author
Tax and Inequalities

MATSUBARA Yuri, URUSHI Saki, GARCIA Clemence

Japanese National Report, EATLP Conference, Antwerp, Jun, 2024
Share Capital, Financial Reporting and Dividend Regulation in Japan

GARCIA Clemence, TAKAHASHI Mioko, HOSHI Akio

ELI project on Corporate Sustainability, Financial Accounting and Share Capital, 1-27, Mar, 2022
Share Capital and Dividend Regulation in Japan

GARCIA Clemence

European Law Institute SIG project report, Mar, 2021
Distributed Ledger Technology and its applications to business accounting (in Japanese)

ITABASHI Takeo, GARCIA Clemence

Proceedings of the Japanese Accounting Association Annual Conference, Sep, 2020

Books and Other Publications

The Implementation of the Global Minimum Corporate Tax

NAGATO Takayuki, GARCIA Clemence (Role: Contributor, Implementation of the Global Minimum Corporate Tax in Japan)

IBFD, Feb, 2026 (ISBN: 9789465290096)
Taxation and Inequalities

DE LA FERIA Rita, MATSUBARA Yuri, URUSHI Saki, GARCIA Clemence (Role: Joint author, Japan)

IBFD, Jun, 2025
Income Tax Treaties: Competent Authority Functions and Procedures of Selected Countries (Japan)

GARCIA Clemence

Jun, 2025
Oxford Handbook of International Tax Law

HAAS Florian, KOFLER Georg, MATSUBARA Yuri, GARCIA Clemence (Role: Contributor, OECD Transfer pricing Guidelines and International Tax Law)

Oxford University Press, Dec, 2023 (ISBN: 9780192897688)
Implementation and Effects of the OECD Multilateral Instrument

KOFLER Georg et al. (Role: Contributor, Implementation in France)

IBFD, Nov, 2021 Refereed

Presentations

ESG Ratings and Missing Information: Is AI Up to the Task?

GARCIA Clemence

Truth Matters – Mis(sing) Information Conference, Orebro University, Dec 10, 2025 Invited
Auditing Decentralized Digital Platforms

GARCIA Clemence, INOKUMA Hiroko, KANTARA Rio

SASE Annual Conference, Montreal, Jul 11, 2025
Tax Transparency and ESG Reporting: an Emerging Issue

GARCIA Clemence, MATSUBARA Yuri, INOKUMA Hiroko

SASE Annual Conference, Montreal, Jul 11, 2025
A Use Case of Blockchain to Calculate and Disclose Brand Value from Country-by-Country Reports

GARCIA Clemence, ITABASHI Takeo

AAA Midyear meeting of the AIS and SET Sections, Boca Raton, Feb 7, 2025
General Tax Policy Updates, WIN Session

GARCIA Clemence

IFA Indonesia Annual Conference, Jakarta, Dec 11, 2024 Invited
The Latest Updates on Pillar II

GARCIA Clemence

IFA Indonesia Annual Conference, Jakarta, Dec 10, 2024 Invited
Gino Zappa, Torao Nakanishi and the Development of Dynamic Accounting

GARCIA Clemence, BIONDI Yuri

43rd Conference of the Japanese Accounting History Association, Kanazawa University, Dec 1, 2024
A Use Case of Blockchain to Calculate and Disclose Brand Value from Country-by-Country Reports

GARCIA Clemence, ITABASHI Takeo

Taiwan Accounting Association Annual Conference, Taipei University, Nov 21, 2024 Invited
Reconsidering the measurement of digital assets as intangibles from the viewpoint of business models

GARCIA Clemence

19th EIASM Workshop on Intangibles, Intellectual Capital and Sustainability, Grenoble, Sep 19, 2024
Development of a Decentralized Disclosure System for SMEs： A Use Case of Blockchain to Compute and Disclose Brand Value

GARCIA Clemence, ITABASHI Takeo

19th EIASM Workshop on Intangibles, Intellectual Capital and Sustainability, Grenoble, Sep 19, 2024
Tax Digitalization and Blockchain

IFA WIN Japan 40th Seminar, Sep 6, 2024
Pillar II and the Scope of Consolidation

Doctoral Seminar on Transfer Pricing, Sep 6, 2024 Invited
Tax and Sustainability Disclosure

GARCIA Clemence, MATSUBARA Yuri, INOKUMA Hiroko

Japanese Accounting Association, 83rd Conference, Waseda University, Aug 28, 2024
Accounting for Goodwill in France: Brief History of an Exception Française

GARCIA Clemence

SASE Limerick Conference, Jun 28, 2024
Multichannel Corporate Reporting Using Blockchain as a Decentralized Information System

ITABASHI Takeo, GARCIA Clemence

SASE Limerick Conference, Jun 28, 2024
Tax and ESG

SINGH Veerinderjeet, GARCIA Clemence, JUNG You-Lee, TANDON Suranjali, van der LEE Tom

7th International Fiscal Association Asia Pacific Conference, Hong Kong, Apr 23, 2024 Invited
Current and Future Research on Intangible Assets

ZAMBON Stefano, MARTON Jan, DARGENIDOU Christina, DENONCOURT Janice, GIRELLA Laura, GARCIA Clemence

EAA-IASB-EFRAG Workshop, online, Jan 30, 2024 Invited
Disclosure Patterns of Intangibles in the Pharmaceutical Industry: Implications for Corporate Digital Reporting in XBRL

GARCIA Clemence, DENONCOURT Janice, QUAGLI Alberto

18th EIASM Conference on Intangibles, Intellectual Capital and Sustainability, Krakow, Sep 22, 2023
Double Entry Bookkeeping Blockchain Applications Using Hyperledger and Kubernetes

ITABASHI Takeo, GARCIA Clemence

3rd FIRE Workshop, Orebro University, Sep 19, 2023 Invited
Disclosure Patterns of Intangibles in the Pharmaceutical Industry

GARCIA Clemence

Japanese Accounting Association, 82th Conference, Osaka University, Sep 3, 2023
Corporate Governance Rules and the Disclosure of Intangibles in European Pharmaceutical Companies

GARCIA Clemence

Development Bank of Japan, Aug 28, 2023 Invited
Disclosure Patterns of Intangibles in the Pharmaceutical Industry

GARCIA Clemence

Korean Accounting Association Conference, Daegu University, Jun 26, 2023 Invited
Using Tags to Categorize Financial Data and Generate a Balance Sheet Automatically in Hyperledger Fabric

GARCIA Clemence, ITABASHI Takeo

1st Financial Information Retrieval Ecosystem Conference, Nov 11, 2022
An Experiment of Double Entry Bookkeeping and Generating Financial Statements Using Hyperledger Fabric

GARCIA Clemence, ITABASHI Takeo

14th EIASM Workshop on Governance and Management of Digitalization, Nov 7, 2022
The EFRAG Discussion Paper on ‘Better Information on Intangibles’: a presentation of the comment letter by the European Accounting Association (EAA) FRSC’s Working Group on Intangibles

ZAMBON Stefano, DENONCOURT Janice, GARCIA Clemence

17th EIASM Conference on Intangibles and Intellectual Capital, Sep 22, 2022
Corporate Sustainability, Financial Accounting and Share Capital, Japan Report

GARCIA Clemence, HOSHI Akio, TAKAHASHI Mioko

European Law Institute project webinar, Apr 6, 2022
EFRAG’s Discussion Paper Better Information on Intangibles – Which is the best way to go?

GARCIA Clemence

EAA - EFRAG - IASB Reporting Standards Workshop, Feb 25, 2022
An Accounting Perspective on Distributed Ledger Technology

GARCIA Clemence

Financial Information Retrieval Ecosystem project workshop, Feb 10, 2022
Intangible Assets and the Emergence of "Quasi-Goodwill"

GARCIA Clemence, ITABASHI Takeo

Korean International Accounting Association Conference, Kyungpook National University, Oct 23, 2021
Accounting for Corporate Sustainability and Capital Maintenance Regimes

GARCIA Clemence

4th International Conference on Company Law and Corporate Governance, University of Zagreb, Nov 27, 2020 Invited
Distributed Ledger Technology and Its Application to Business Accounting (in Japanese)

ITABASHI Takeo, GARCIA Clemence

Japanese Accounting Association、Hokkaido University, Sep, 2020
Accounting for intangible assets in the pharmaceutical industry

GARCIA Clemence, ITABASHI Takeo

JAIAS Annual conference, Kyoto University, Aug, 2020
Final Report on the Mandatory Adoption of IFRS (in Japanese)

NAKANO Takayuki

JAIAS 36th Annual Meeting, Aug 31, 2019
Accounting and Law for equity capital, creditor protection and corporate sustainability

GARCIA Clemence

Financial regulation panel, European Law Institute, Aug 30, 2019 Invited
The use of SME financial information in national accounts: a French perspective (in Japanese)

GARCIA Clemence

Japanese Accounting Association, plenary session, Sep 6, 2018 Invited
How Accounting for Goodwill relies on Underlying Theories: a Historical Approach

GARCIA Clemence

EUFIN, Aug, 2018
Accounting for goodwill in France: a case study of institutional cross-complementarity

GARCIA Clemence

EAA conference, May, 2018
Abacus based bookkeeping in Japan: from ancient techniques to modern Western-style accounting

GARCIA Clemence, ITABASHI Takeo

AAAA conference, Nov, 2017
Accounting for goodwill: a theoretical study based on the conditional-normative methodology

GARCIA Clemence

AAAA conference, Nov, 2017
Accounting for Goodwill in the frame of CoNam theory (in Japanese)

GARCIA Clemence

Japanese Association of Accounting Theory, 32th conference, Sep, 2017
Accounting for SMEs in the context of IFRS implementation, a European perspective (in Japanese)

GARCIA Clemence

Japanese Association of International Accounting Studies, plenary session, Jun 17, 2017 Invited
Accounting for intangible assets in the pharmaceutical industry: towards a quasi-goodwill category

GARCIA Clemence

29th Annual SASE Conference, Jun, 2017
History of Accounting for Goodwill in France (in Japanese)

GARCIA Clemence

Japanese Association of Accounting History, Sep, 2016
Accounting for goodwill in France: A Case study of institutional cross-complementarity

GARCIA Clemence

Japanese Association of International Accounting Studies, Aug, 2016
Goodwill's Useful Life in Accounting Literature: a Review Article Based on Theories of Value

GARCIA Clemence

Japanese Accounting Association, Sep, 2013
What is badwill? Theory and Practice

GARCIA Clemence

Asian Academic Association 13th Annual Conference, Nov, 2012
Stakeholders' Representation in Domestic Accounting Regulation: Less Technocracy for More Accountability?

GARCIA Clemence

Asian Academic Accounting Association, 13th Annual Conference, Nov, 2012
An Inquiry into the Nature of Negative Goodwill and its Accounting Treatment based on Evidence from Japan

GARCIA Clemence

European Accounting Association, 29th Annual Conference, May, 2012
About the Westernization of Japanese Bookkeeping (1865-1925)

GARCIA Clemence, ITABASHI Takeo

Accounting Renaissance Conference, Venice, Nov, 2011
About the Recognition of Negative Goodwill (in Japanese)

GARCIA Clemence

Japanese Accounting Association, Sep, 2011

Teaching Experience

Accounting (Gakushuin University)
Bookkeeping (Gakushuin University, Rikkyo University)
IFRS (Keio University)
Management Control in Japan (Keio University)
Cost Accounting (Gakushuin University)

Professional Memberships

May, 2021 - Present

Japan Blockchain Association
2019 - Present

European Law Institute
2019 - Present

International Fiscal Association
2010 - Present

Japanese Association of Accounting History
2010 - Present

Japanese Association of Accounting Theory

Research Projects

Problems with DX of Tax Administration -Focusing on local taxes

Grants-in-Aid for Scientific Research, Japan Society for the Promotion of Science, Apr, 2023 - Mar, 2027
Study of Digital Transformation on the Tax Administration - focused on local taxes-

Grants-in-Aid for Scientific Research, Japan Society for the Promotion of Science, Apr, 2023 - Mar, 2027

MATSUBARA Yuri, GARCIA Clemence
Mis(sing) Information

Research Grant, Sweden’s Riksbankens Jubileumsfond, 2024 - 2025
Procyclicality of goodwill permanent retention

Grant-in-aid for young scientists (B), JSPS, Apr, 2017 - Mar, 2023

GARCIA Clemence
Financial Information Retrieval Ecosystem (FIRE)

research grant, Riksbanken Jubileumsfond for the Advancement of Social Sciences and Humanities (Sweden),, Dec, 2021 - Dec, 2022

KRISTOFFERSSON Magnus, GARCIA Clemence

Other

Doublejump.tokyo Inc, Corporate External Director

Sep, 2024 - May, 2025
Certificate in Company Direction, Institute of Directors, UK

Oct, 2024

To the list screen