Professional Summary
Edwin Whatley is a partner of the Firm’s Tax Practice Group in Tokyo and is highly experienced in both US and Japanese tax law. He is recognized as a leader in his field by the Asia Pacific Legal 500, ITR World Tax and Chambers Asia. Edwin has authored numerous articles on US and Japanese tax and regularly speaks on tax matters at international conferences and seminars. He is actively involved in pro bono work, including assistance on various matters to the California, Georgia and Tokyo Bar Association. Prior to joining the Tokyo office, he worked in the Firm’s San Francisco practice.
Practice Focus
Edwin focuses on international taxation, corporate and international tax planning, transfer pricing and tax controversies for Japanese and foreign corporations. He also works with clients on reorganizations and acquisitions in Japan. He advises on transfer pricing analysis and controversies, and helps Japanese multinationals on foreign tax issues. He is seasoned in unilateral and bilateral transfer pricing matters involving Japan, the US and other countries. He also handles tax structuring, preparation of documentation, and Japanese tax rulings to reduce or eliminate withholding tax on transactions in software and other intangibles, as well as Japanese consumption tax and customs.
Representative Clients, Cases or Matters
- Worked with a range of US and international corporate clients, including numerous high-tech companies.
- Advised US companies and worked closely with Japanese lawyers on the commercial, corporate, intellectual property and tax law aspects of Japanese operations.
- Prepared and reviewed distribution, licensing, OEM and joint venture agreements.
- Acted for US clients in relation to corporate tax planning for Japanese operations and tax planning for US expatriates stationed in Japan.
- Represented US clients in administrative proceedings and litigation in tax and intellectual property matters.
- Represented and assisted Japanese companies with respect to their US operations involving US and multinational tax planning, US acquisitions, US tax controversies (especially transfer pricing matters) and US litigation.
Publications, Presentations and Articles
Publications
- Co-author, “Japan, BNA Global Tax Guide”, BNA, London, 2009 (and subsequent updates).
Articles
- Co-author, “Japan’s Corporate Tax Measures in Response to Covid-19”, Daily Tax Report: International, Bloomberg Tax, October 2020
- Co-author, “Japan”, Handling Tax Disputes In Asia Pacific 2020, Baker McKenzie, October 2020.
- Co-author, “Kon’nichiwa, Nihon! Baker McKenzie breaks down the Key Legislation of the Island Nation”, Hubbis, September 2020.
- Co-author, “What Japan’s 2019 Reform Means For Mulnaonals”, Tax Notes International, Tax Notes, November 2019.
- Co-author, “How New Treaties Will Affect Corporate Taxes in Japan,” Law 360, September 2018
- Co-author, “Japan’s 2018 Tax Reform Proposal,” Tax and Transfer Pricing Client Alert, Baker McKenzie, December 2017
- Co-author, “2017 Japan Tax Reform Proposals,” Tax and Transfer Pricing Client Alert, Baker McKenzie, December 2016
- Co-author, “Japan to Impose Consumption Tax on Digital Services Provided by Foreign Service Providers to Japanese Purchasers,” Tax and Transfer Pricing Client Alert, Baker McKenzie, April 2015
- Co-author, “New Exit Tax to Apply to Both Japanese Nationals and Certain Long Term Foreign Residents,” Tax and Transfer Pricing Client Alert, Baker McKenzie, April 2015
- Co-author, “2015 Tax Legislation Proposals,” Tax and Transfer Pricing Client Alert, Baker McKenzie, January 2015
- Co-author, “Japan Update: Delay of Long-Awaited Consumption Tax Increase from 8% to 10%, and Major Changes Implemented to Japanese PE Rules,” Tax and Transfer Pricing Client Alert, Baker McKenzie, December 2014
- Co-author, “2014 Tax Legislation Proposals,” Tax and Transfer Pricing Client Alert, Baker McKenzie, January 2014
- “Taxation of Foreign Service Providers,” Asia Pacific Tax Bulletin, Volume 17, IBFD, March/April 2011
- “Overview of the Stamp Duty Regime,” Asia Pacific Tax Bulletin, Volume 16, IBFD, September/October 2010
- Co-author, Overseas Strategies of Monozukuri Japan, Chikura Shobo, October 2010, Language: Japanese
- Japanese Consumption Tax: Recent Developments and Political Ramifications,” 8(8) Tax Planning International: Indirect Taxes, August 2010
- “Japan: Substantial Changes to Documentation Rules,” Transfer Pricing International Journal, BNA, July 2010
- “Changes to Japan’s Transfer Pricing Guidelines,” Tax Analysts International – Worldwide Tax Daily, July 15, 2010
- “Japan’s Holding Company Regime,” 57(8) Tax Notes International, February 22, 2010
- “Japan, Qatar Agree to Tax Exemption for International Transportation,” 54(11) Tax Notes International, June 15, 2009
- “A Review of Pending Japanese Tax Legislation,” 50(12) Tax Notes International, June 23, 2008
- “Transfer Pricing Developments in Japan,” Tax Planning International: Transfer Pricing Special Report, BNA, June 2008
- “Australia, Japan Sign New Tax Treaty,” Tax Analysts International – Worldwide Tax Daily, 2008 WTD 30-4, February 14, 2008
Presentations
- “Taxation of the Digital Economy,” 2018 Baker McKenzie Asia Pacific Tax Conference, Singapore, September 2018
- “Asia Pacific Tax Update – Part 1,” 2018 Baker McKenzie Asia Pacific Tax Conference, Singapore, September 2018
- “Recent Developments in the Tax Litigation Sector,” 2018 Asia Pacific Tax Litigation Seminar, Singapore, March 2018
- “Managing Tax Audits and Disputes in the Age of Transparency,” 2018 Asia Pacific Tax Litigation Seminar, Singapore, March 2018
- “Defending Transfer Pricing Positions,” 2018 Asia Pacific Tax Litigation Seminar, Singapore, March 2018
- “Asia Pacific Tax Update – Part I,” Baker McKenzie Asia Pacific Tax Conference, Shanghai, November 2017
- “Tax Developments on the Edge of BEPS,” Baker McKenzie TEI International Day, Santa Clara, Orange County and Seattle, October-November 2017
- “Trade Updates from Around the Region,” Baker McKenzie Asia Pacific International Commercial and Trade Client Conference, Tokyo, September 2017
- “The Shift from Multilateral to Bilateral Agreements,” Baker McKenzie Asia Pacific International Commercial and Trade Client Conference, Tokyo, September 2017
- “Customs Controversy in Thailand, Japan and other Notable Jurisdictions,” Baker McKenzie Asia Pacific International Commercial and Trade Client Conference, Tokyo, September 2017
- “Tax Controversy,” Baker McKenzie TEI Tax Summit, Hong Kong and Singapore, August 2017
- “Recharacterisation of Supply Chain Arrangements,” Baker McKenzie TEI Tax Summit, Hong Kong and Singapore, August 2017
- “Hot Topic Issues in M&A,” Baker McKenzie Global Tax Planning and Transactions Workshop, New York, May 2017
- “International Trade in Asia Pacific and Thailand development,” Baker McKenzie Asia Pacific International Commercial and Trade Client Conference, Bangkok, April 2017
- “Update on Tax Developments in Australia, Japan, Myanmar and India,” Baker McKenzie North Asia and Australia Tax & Trade Briefing, Singapore, November 2016
- “Asia Pacific Tax Update – Part II,” Baker McKenzie Asia Pacific Tax Conference, Hong Kong, November 2016
- “Important Tax Developments in APAC – China, Singapore, Japan, Korea, Taiwan, India, and Russia,” Baker McKenzie TEI International Day, Santa Clara and Seattle, October 2016
- “BEPS-Proofing” Measures for Current International Tax Structures,” Baker McKenzie TEI International Day, Santa Clara and Seattle, October 2016
- “Raising the Bar: Obtaining Tax Treaty Relief in the BEPS Era,” Baker McKenzie TEI Tax Summit, Hong Kong and Singapore, August 2016
- “Just When You Thought You Were OK: Indirect Taxes,” Baker McKenzie TEI Tax Summit, Hong Kong and Singapore, August 2016
- “360 View of Supply Chain Operations and Compliance,” Baker McKenzie Asia Pacific Trade & Commerce Client Conference, Tokyo, May 2016
- “VAT around the World – Our Annual Review of Key VAT Developments around the World,” Baker McKenzie International VAT Conference, Paris, March 2016
- “2015 Asia Pacific Tax Update,” Baker McKenzie Asia Pacific Tax Conference, Singapore, November 2015
- “Impact of BEPS on Indirect Tax and Recent Developments in Indirect Taxation of E-commerce,” Baker McKenzie Asia Pacific Tax Conference, Singapore, November 2015
- “Digital Economy,” Baker McKenzie Asia Pacific Tax Conference, Singapore, November 2015
- “Indirect Tax Issues in a Global Restructuring – Japan,” BakerMcKenzie GST/VAT and Customs Conference, Hong Kong, August 2009
- “Indirect Tax Issues in Cross Border Services,” BakerMcKenzie GST/VAT and Customs Conference, Hong Kong, August 2009
- “Serving the Asia Market,” BakerMcKenzie 14th Annual International Tax and Trusts Training Course, Hong Kong, August2009
Admissions
- Foreign Registered Lawyer (gaikokuho jimu bengoshi)~Japan (1996)
- Georgia~United States (1992)
- California~United States (1990)
Professional Association and Memberships
- California Bar Association – Member
- Georgia Bar Association – Member
- Tokyo Bar Association – Member
- International Fiscal Association – Member
- American Chamber of Commerce in Japan’s tax committee – Co-Chair
Professional Honors
- Tax – Band 1, Chambers Asia (2011 – 2020)
- International Trade – Band 1, Chambers Asia (2011 – 2020)
- Tax: Foreign – Leading Lawyer, Legal 500 (2010 – 2020)
- Leading global tax lawyers, Asia Pacific Legal 500, ITR World Tax and Chambers Asia (2020)
Education
- Stanford University (JD) (1990)
- Harvard University (AB) (1981)
Corporate responsibility
Edwin provides pro bono assistance on various matters through his membership of the California, Georgia and Tokyo Bar Associations, and takes part in charitable activities in his work with various non-profit organizations. He also devotes substantial time on a voluntary basis to the International Fiscal Association and the Tax Committee of the American Chamber of Commerce in Japan.
Languages
English, Japanese