Toshio Miyatake is an attorney-at-law and a partner of Adachi Henderson Miyatake & Fujita in Tokyo. He has more than 30 years' experience in international tax practice. His tax practice ranges from tax planning to handling of tax audits, tax litigation and mutual agreement procedure in various tax fields. Especially, he handles a considerable number of transfer pricing cases. Toshio is a graduate (LLB) of Kyoto University and holds an MCL from the University of Washington School of Law. He taught Japanese international taxation at Harvard Law School as a visiting professor in 1983, and taught at the Law Faculty of Sophia University and the Chuo University Graduate Course of Accounting for a number of years. He also writes and lectures extensively. His writings include the textbook Kokusai Sozei Ho (International Tax Law) in Japanese and various tax articles in Japanese and English. Toshio is a member of the Second Tokyo Bar Association and the Federation of Japanese Bars. He is the former chairman of the Japanese Branch of the International Fiscal Association (IFA) and served on the executive committee of the IFA from 1994 to 2006. He is also a former chairman of the Tax System Committee of the Federation of Japanese Bars, the Taxation and Legislation Committee of the American Chamber of Commerce in Japan and the Tax Law Committee of the Inter-Pacific Bar Association. He is a member of the International Fiscal Association, the International Bar Association, the Inter-Pacific Bar Association, the Japan Tax Association, the Japanese Society for Tax Law, the Japan Tax Accounting Association and the Tax System Committee of the Federation of Japanese Bars.