Yushi Hegawa is a partner with Nagashima Ohno & Tsunematsu. He joined the firm in 1999 and became a partner in 2007. Mr. Hegawa received his LL.B. from the University of Tokyo in 1997 and his LL.M. from Harvard Law School in 2004. Mr. Hegawa is admitted to practice both in Japan and in New York, and used to practice U.S. federal income tax law at the tax group of Alston & Bird LLP, Washington, D.C. in 2004-2005. Mr. Hegawa’s principal areas of practice are tax law, including tax planning and tax controversy work in connection with various investment structures, financing transactions, mergers and acquisitions and transfer pricing. He is listed as a leading individual in the area of Japanese tax law in various publications, including Chambers Asia. Along with his private practice, Mr. Hegawa teaches Japanese tax law at Sophia Law School (Tokyo, Japan) as an Associate Professor of Law. He has written numerous articles on Japanese taxation; his English-language publications include “Tax Treaties and Tax Avoidance: Application of Anti-avoidance Provisions,” Cahiers de droit fiscal international (Vol.95a, 2010), as Branch Report for Japan for the 2010 Congress of the International Fiscal Association and “Transfer Pricing Developments in Japan,” Bulletin for International Taxation Vol. 61, No. 9/10 (2007) (co-author).