Clemence Garcia

(Garcia Clemence)

Profile Information

Degree: Doctorat de Sciences de Gestion (PhD in Management Sciences)(Apr, 2010, Universite Paris Dauphine, France)

Shareholders' Equity and Dividend Regulation in Japan: Can Financial Reporting and Capital Maintenance Be Reconciled?

HOSHI Akio, TAKAHASHI Mioko, GARCIA Clemence

Accouting, Economics and Law: a Convivium, 15, Oct, 2024 Peer-reviewedCorresponding author
An Experiment on Double Entry Bookkeeping and Financial Reporting Using Blockchain

GARCIA Clemence, ITABASHI Takeo

1st FIRE Conference Anthology, Iustus, (1) 75-91, Jul, 2023 Peer-reviewed
OECD TRANSFER PRICING GUIDELINES AND INTERNATIONAL TAX LAW

Matsubara, Y., Garcia, C.

Oxford Handbook of International Tax Law, 2023
National Differences in the Disclosure of Intangible Assets in IFRS

GARCIA Clemence

AGISSS Research Series, (3) 1-19, Feb, 2022

Attachment
Distributed Ledger Technology and Its Application to Business Accounting: About the Use of Sidechains for Information Transfers (in Japanese)

ITABASHI Takeo, GARCIA Clemence

Journal of Tokyo Keizai University : Business, 310(310) 95-105, Feb, 2021

Attachment

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

Implementation of the Global Minimum Corporate Tax

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

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

GARCIA Clemence

Jun, 2025
Taxation and Inequalities

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

IBFD, 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, Aug, 2023
Implementation and Effects of the OECD Multilateral Instrument

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

IBFD, Nov, 2021 Refereed

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

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
Intangible Assets Measurement and Value Creation

Scientific Research Grant, Abe Yoshishige Memorial Fund, Apr, 2021 - Mar, 2022

GARCIA Clemence