Satoko focuses her practice on international tax planning, transfer pricing and economic analysis. Satoko specializes in transfer pricing and international tax planning. She advises on a broad range of transfer pricing issues, such as designing global transfer pricing policy, and transfer pricing documentation. Satoko has been involved in many APA (advanced pricing arrangement) cases covering Japan, the US, China, Korea, Australia and so on, and assisted many multinational companies in resolving transfer pricing disputes at bilateral competent authority proceedings. She also works as a part of the team providing economic analysis and valuation for an array of transfer pricing and international tax matters. Prior to joining the firm, she worked for major Japanese audit and tax consulting companies. Articles “Tax Planning Strategy in an Economic Downturn and Possible Repatriation under the New Dividend Tax Exemption Rules – Use of the Dutch Cooperative” International Tax (April 2009) “Implications of Business Restructuring and Supply Chain Management on International Taxation” International Tax (October 2008) Books 2008, Guide to Practical International Tax Planning, Chuokeizai-sha, Tokyo (co-author) Satoko received an economics degree from Osaka University in 1997. She was admitted to the Japanese Institute of Certified Public Accountants in 2001 and the Tax Accountants Association in 2006.