Toshio Miyatake is the managing partner of Adachi, Henderson, Miyatake & Fujita in Tokyo, Japan. He taught Japanese international taxation at the Harvard tow 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. His writings include the textbook Kokusai Sozei Ho (International Tax Law) in Japanese and various tax articles in Japanese and English. He is a former Chairman of the Japanese Branch of International Fiscal Association (IFA) and served on the Executive Committee of the IFA from 1994 through 2000. 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 arid the Tax Law Committee of the Inter -Pacific Bar Association.