AOTCA CONFERENCE
2023 IN TOKYO
2023.10.31 11.03
HILTON HOTEL & RESORTS, Tokyo Odaiba

CONTENTS

AOTCA CONFERENCE
2023 IN TOKYO

Openi ng Cer emony −−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−− 4Openi ng addr ess −−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−− 4
Wel comi ng addr ess −−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−− 5Pr ogr am −−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−− 6
INFORM ATION −−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−− 8
SIGHTSEEING TOUR −−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−− 10Keynote speech −−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−− 13
Sessi on 1: Di gi tal tax, Pi l l ar 2 −−−−−−−−−−−−−−−−−−−−−−−−−−−−−− 25
Intr oductor y r emar ks −−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−− 26
Pr esentati on 1 −−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−− 28
Pr esentati on 2 −−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−− 46
Pr esentati on 3 −−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−− 54Pr esentati on 4 −−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−− 62
Suggesti on Speeches −−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−− 77
Speech 1 −−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−− 78
Sessi on 2: Enhanci ng tax compl i ance −−−−−−−−−−−−−−−−−−−−−−−−− 85
Intr oductor y r emar ks −−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−− 86Pr esentati on 1 −−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−− 94
Pr esentati on 2 −−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−− 116
Pr esentati on 3 −−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−− 132
Pr esentati on 4 −−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−− 142
Pr esentati on 5 −−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−− 146
Sessi on 3: Taxati on connected w i th envi r onmental i ssues −−−−−−−−−−− 157
Intr oductor y r emar ks −−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−− 158
Pr esentati on 1 −−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−− 160
Pr esentati on 2 −−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−− 170
Pr esentati on 3 −−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−− 176
Suggesti on Speeches −−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−− 189
Speech 2 −−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−− 191
Speech 3 −−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−− 202
Speech 4 −−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−− 208
Speech 5 −−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−− 232
AOTCA M ember Or gani zati ons −−−−−−−−−−−−−−−−−−−−−−−−−−−−− 250
Suppor ti ng Or gani zati ons/Compani es −−−−−−−−−−−−−−−−−−−−−− 250

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OPENING CEREMONY
Opening address

Welcoming address

Jeremy Choi

Naoki Ota

President of AOTCA

President, Japan Federation of Certified Public Tax Accountants
Associations

It is the great pleasure for us, the members of the AOTCA to get together here in Tokyoon the occasion of AOTCA Conference 2023.
On behalf of the AOTCA, I would like to extend my heartfelt appreciation to the Japan
Federation of Certified Public Tax Accountants Associations for graciously hosting the
AOTCA Conference 2023. The Federation has prepared very informative and attractive
programs of the Conference, which would surely provide us a precious experiences.
AOTCA was established in 1992 with the initiative and leadership taken by the Japan
Federation. Since then up to today, they have been contributing and supporting AOTCA in
many ways. Thanks to their endeavor, AOTCA has developed to the international organizationof tax professionals which is now well recognized not only in the region but more widelyand globally.
Recently, the circumstances around the taxation and tax profession are changing rapidly.
We are facing various issues on digitalization, technology, impact of AI and their related
matters. In this context, I believe that all the members of AOTCA could learn the latest
trends of taxation and share the knowledge and experiences among ourselves at thisConference.

On behalf of the Japan Federation of Certified Public Tax
Accountants' Associations, it is my great pleasure and honor to express my heartfelt
welcome to the representatives and members of AOTCA member organizations as well as
distinguished guests from our counterpart organizations despite your busy schedules tocome to Tokyo.
We are very pleased and honored to have this precious opportunity to host the AOTCA
Meeting 2023 and International Tax Conference in Tokyo, Japan.
At the International Tax conference, we offers an informative and attractive program
which will not only to learn the latest developments on international taxation, but also toprovide you with a valuable opportunity to exchange views and opinions with the delegatesfrom various countries and regions.
We must extend our sincere gratitude to the AOTCA officers and all those people andorganizations involved for their invaluable support from the initial stages of planning andpreparation for the Tokyo Conference.
We wish all participants a fruitful and enjoyable stay in Tokyo during the conference.

I thank you again for utmost effort and cooperation rendered by the Japan Federation andwish all the participants fruitful and enjoyable stay in Tokyo.

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AOTCA Conference 2023 in Tokyo PROGRAMPROGRAM11.1 Wed

OPENING CEREMONY

11.2 Thu

14:00 - 14:30 Opening address

09:00 - 09:10 Address by the guest of honor
Mr. Hitoshi Sumisawa, Commissioner, National Tax Agency

Session 2: Enhancing tax compliance

Mr. Jeremy Choi, AOTCA President

09:15 - 10:20 Introductory remarks

Welcoming address
Mr. Naoki Ota, JFCPTAA President

Moderator: Prof. Shuji Sato, Graduate School of Law, Hokkaido University

Address by the guest of honor

Presentation 1
Speaker: Mr. Hiroki Sasao (Japan)

Minister of Finance, Japan

Presentation 2

14:35 - 14:45 Keynote speech“Common Features of Today’s Four Topics:Their Impact on the Future of Tax Policy”

Speaker: Ms. EunJa Lee (Korea)

10:20 - 10:35 Coffee BreakProf. Dr. Minoru Nakazato
Professor Emeritus, University of Tokyo Law School
Former Visiting Professor, Harvard Law School

10:35 - 11:50 Presentation 3
Speaker: Enkhmend Magsarjav, Galmandakh Urlee (Mongolia)

14:50 - 15:15 Keynote speechPresentation 4

Mr. Shuichi Hosoda,
Deputy Vice Minister for International Tax Policy, Ministry of FinanceSpeaker: Mr. Prabin Raj Kafle (Nepal)

Presentation 5

Session 1: Digital tax, Pillar 2

Speaker: Mr. Chow Chee Yen (Malaysia)

Q&A

15:20 - 17:10 Introductory remarks
Moderator: Atty. Carina C. Laforteza (Philippines)

11:50 - 13:30 Lunch

Presentation 1

Session 3: Taxation connected with environmental issues

Speaker: Mr. Kazushige Koide (Japan)

13:30 - 14:55 Introductory remarks

Presentation 2

Moderator: Mr. Desmond Wong (Hong Kong)

Speaker: Mr. Paul Lau (Singapore)

Presentation 1

Presentation 3

Speaker: Mr. Takaaki Hirai (Japan)

Speaker: Mr. Leo Luan (China)

Presentation 2

Presentation 4

Speaker: Mr. Thenesh Kannaa (Malaysia)

Speaker: Lam Le (Vietnam)

Presentation 3

Q&A

Speaker: Mr. Anthony Greco (Australia)

Q&A

Suggestion Speeches

14:55 - 15:10 Coffee Break

17:10 - 17:30 Speech 1" AI and Tax Strategy – Overview of Tax Advisers Priorities and Tax Technology Trends"

Suggestion Speeches
15:10 - 15:50 Speech 2 "Withholding tax on international transactions"

Prof. Piergiorgio Valente, Chair of GTAP

Speaker: Ms. Noriko Fujimoto (Japan)

Speech 3 "(Future) Tax Treatment on Cross-Border Permanent Establishment and Subsidiary in Indonesia"
Speaker: Mr. T. Arsono (Indonesia)

15:50 - 16:40 Speech 4 "An International Comparative Study on VAT System"
Speaker: Ms. Masami Kondo (Japan)

Speech 5 "Accounting and Tax treatments of Virtual Assets"
Speaker: Mr. Desmond Wong (Hong Kong)

16:40 - 17:00 Closing address by Organizing Committee of JFCPTAA

11.3 Fri

09:00 - 12:00 Excursion: Tour to Asakusa, Tokyo

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AOTCA Conference 2023 in Tokyo PROGRAMINFORMATION
Venue Information

Floor Map

Hilton Hotel & Resorts, Tokyo Odaiba

Hilton Hotel & Resorts, Tokyo Odaiba

1F

1-9-1, Daiba, Minato-ku, Tokyo, 135-8625, Japan
https://www.hilton.com/en/hotels/tyotohi-hilton-tokyo-odaiba/+81 3-5500-5500
TYOTO_RES@hilton.com

Smoking Area

Rainbow Bridge views on Tokyo Bay
Our waterfront hotel towers 15 stories over Tokyo Bay, with views of the skyline andRainbow Bridge. As a Tokyo Disney Resort® Good Neighbor Hotel, we offer free
shuttle service to and from the park. Stay active on the jogging track and hiking
trail, and relax in our rooftop whirlpools. We're next to Aqua City and city links on
the Yurikamome line.

PEGASUS

Dining and drinks
Explore Japanese, Cantonese, and European cuisines across our restaurants and bars. From buffet breakfast to evening room service
or private dining, we have options to suit your style.

•Choryumon

JUPITER

Wed, 1 Nov. 14:00-17:30
Thu, 2 Nov. 9:00-17:00

Enjoy superb Chinese food at this renowned Chinese restaurant, where our accomplished chef serves the best flavors.

•Executive Lounge
The Executive Lounge is well-appointed with large windows that offer a stunning and expansive view of Tokyo Bay and Rainbow Bridge set against the Tokyo City skyline. The Executive
Lounge presents its exclusive guests with a daily breakfast in the morning and a choice selection of alcoholic beverages, hot and cold drinks throughout the day. All Executive Room,Premium Executive Room, and Suite Room guests, as well as staying guests who are Hilton Honors Diamond members are invited to come visit the Executive Lounge to enjoy these special
services.

•Grillogy Bar and Grill
A grill by definition, is food at its simplest. Tempered only by heat and fire, brought to life with a little spice, grill cooking has limitless possibilities. We invite you to experience the energy of
our open kitchen and taste how we have redefined what a meat and seafood grill should be. Start your meal with a signature cocktail at the bar.

INTERNATIONALTAX CONFERENCE
Thu, 2 Nov.
19:00-22:00

GALA DINNER

Wed,1 Nov
Thu,2 Nov

Lunch

Sirius＆Orion

Thu,2 Nov

Wed,1 Nov
Thu,2 Nov

Lunch

Lunch

•In Room Dining
Treat yourself and order room service. Enjoy a wide variety of local flavors sure to entice your senses - all in the comfort of your guest room.

Main Bar: CAPTAIN'S BAR
A classic bar for both the true connoisseur and the guest looking for something a little different to the usual Tokyo haunts. CAPTAIN'S BAR is reminiscent of the cabins in ocean liners of old
features plush and intimate surroundings in which to entertain or enjoy the company of good friends. A bar to relax the sophisticated sounds of the cocktail shaker and clink of ice against
crystal.

•SakuraHilton Hotel & Resorts, Tokyo Odaiba

3F

Luminus
Rainbow terrace

Experience a hint of the history blended with unique contemporary Japanese style at SAKURA featuring Sushi Counter, Teppanyaki and Tempura counter. The traditional Japanese design ofthe interior and garden terrace overlooking the water create the perfect atmosphere for a sumptuous array of beautifully presented Japanese delicacies and skillfully prepared sushi. SAKURA
is a premier dining venue for those with a taste for exquisite food. Open for lunch and dinner•SeascapeSunrise terrace

Fresh, beauty, healthy, power. At SEASCAPE on the Lobby Floor, we invite you to enjoy a rich variety of buffet-style cuisine, as you bask in the dazzling sunlight that streams through during
the day, turning into a spectacular night view of Tokyo city from the evening. SEASCAPE, overlooking Tokyo Bay, takes its dining concepts from the keywords “fresh”, “beauty”, “healthy”
and “power”. We invite you to come and experience a different kind of Tokyo dining. SEASCAPE Sweets & Coffee offers light meals, sweets and coffee to-go.

Fitness Center• Smoking area:

Open-air fitness center with a terrace overlooking the sea. Equipped with a variety of machines, guests can use it 24 hours a day freeof charge.Wear (for a fee) and shoes (for a fee) can be rented, so feel free to stop by.

Location | 5F
Opening Hours | Guests 24 hours (no staff on duty between 21:00 and 10:00)Iori Spa Members 10:00-23:00 (last admission 22:00)
Fees | Guests staying at the hotel free of charge *Pool usage fee: Adult 3,750 yen
Note | *Taxes and service charges are included in the prices shown.
*Guests must be 16 years of age or older to use the fitness center.
*Please inquire for details on rental rates. Inquiries 03-5500-5520（5F Iori Spa TOKYO)

1F entrance side only

• Wiﬁ:
Public space on the 2nd floor is free ofchargeWed,1 Nov

Lunch

Wed,1 Nov
Thu,2 Nov

Lunch

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SIGHTSEEING TOUR
Excursion: Tour to Asakusa, Tokyo
11.3 Fri
9:00

Depart Hilton

9:30-10:45

Asakusa, Nakamise Street sightseeing

11:00-12:30

Sky Tree Observation Deck + sightseeing in the area

13:00

Arrive at Hilton and disband* The Skytree Observation Deck is booked in three groups.Therefore, the departure time will be different for eachgroup (and the arrival time will also change) around 9:00 a.m.
* Arrival time may vary slightly depending on conditions on the day.

ASAKUSAAsakusa is a town located in Taito Ward, Tokyo, and isprosperous as a downtown area and a tourist
destination as the temple town of Sensoji Temple.
Asakusa retains the atmosphere of the old townscapeof Tokyo, and Nakamise-dori in front of Sensoji
Temple has many traditional crafts and Japanese
sweets shops.
Asakusa is famous as a city where you can enjoy
shopping, eating and drinking while enjoying
Japanese traditions.
Kaminarimon

Sensoji Temple is the oldest temple in Tokyo.
It is known as the “Asakusa Kannon” because the Bodhisattva
Kannon is the main deity.
There is “Kaminarimon” at the entrance of Sensoji Temple,
and when you enter from there, you will find “Nakamise Road”.
Sensoji Temple is one of the most popular tourist destinations inJapan, and the number of visitors is one of the top 10 in Japan.

Nakamise-doriSensoji Temple

TOKYO SKYTREETOKYO SKYTREE is a tower for broadcasting and observation, andopened in May 2012.
The surrounding facilities, including TOKYO SKYTREE, are called“TOKYO SKYTREE Town,” and are equipped with tourist facilities,
commercial facilities, and office buildings.
The height of the tower is 634 m, which is the tallest in the world
as an existing tower.
On November 17, 2011, it was certified as the Guinness World
Record as the tallest tower in the world.
TOKYO SKYTREE is a famous tourist destination with an observatory
and entertainment facilities as well as a role as a broadcasting
tower.
From the observation deck of TOKYO SKYTREE, you can enjoy awonderful view.

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11.1 [Wed]14:35 - 15:15

Keynote Speeches

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14:35 - 14:45

Keynote speechProf. Dr. Minoru NAKAZATO
Professor Emeritus, University of Tokyo Law School
Former Visiting Professor, Harvard Law School

UALI

PROFESSIONAL:
Professor Emeritus, University of Tokyo
Governor, Nishimura Institute of Advanced Legal Studies
President, Harvard Law School Association of Japan
Senior Advisor, National Tax College, National Tax Agency of JapanOTHER PROFESSIONAL APPOINTMENTS:
Research & Teaching
Visiting Professor, Harvard Law School,
2004 Aug.-2005 Mar.
Visiting Professor, Columbia Law School.
2020 Feb., 2019 Feb., 2018 Feb., 2017 Feb., 2006 Mar., 2000 Mar.-Apr.
Visiting Professor, Univ. Michigan Law School 2001 Mar.-Apr.
Visiting Scholar, Institute for Monetary and Economic Studies, Bank of Japan, 1995-1996
Visiting Professor, UCLA School of Law, 1989 Jan.-June
Visiting Scholar, Harvard Law School, 1987 Jul.-1988 Dec.
Advisory Committee Service, etc.
2013-2023
Chairman, Tax Commission of the Japanese Government (advisory committee on Taxation to the Prime Minister)
2012-2018
President, Japanese Society for Tax Law
2015-2019
Chairman, Customs Dissatisfaction Review Committee of the Ministry of Finance of the Japanese Government
EDUCATION:
University of Tokyo, Faculty of Law, LL.B.
University of Tokyo, Dr. jur.
LANGUAGES:
In order of proficiency -- English, French, German
AWARDS:
Medal with Purple Ribbon (for academic achievements in tax law) from the Emperor of Japan, 2017
MAJOR PUBLICATIONS IN ENGLISH:
1989 With Mark Ramseyer, "The Rational Litigant: Settlement Amounts and Verdict Rates in Japan," 18 Journal of Legal Studies 263-290 (1989).
1989 With Mark Ramseyer, "Tax Transition and the Protection Racket: A Reply to Professors Graetz and Kaplow," 75 Virginia Law Review 1155-1175 (1989).
1993 "National Report for Japan on Interpretation of Double Taxation Conventions" 78aCahiers de droit fiscal international.
1993 With IMF Legal Dept., "People's Republic of China: Taxation and the Rule of Law."
1997 "Comparative Income Taxation: A Structural Analysis" (co-authored Book), 2nd ed. 2004, 3rd ed. 2010, 4th ed. 2019.
1997 "Tax Accounting in Japan," in "The Influence of Corporate Law and Accounting
Principles in Determining Taxable Income" (IFA Congress Seminar Series, vol. 21b).
1997 "Tax Reform in the Republic of Uzbekistan: Proposals by the Japanese Tax Mission" (co-authored).
1998 "Transfer Pricing: The Japanese Perspective" in Klaus Vogel, ed., "Interpretation of Tax Law and Treaties and Transfer Pricing in Japan and Germany."
1999 With Mark Ramseyer (Professor of Harvard Law School), "Japanese Law: An Economic Approach" (Chicago University Press, 1999, co-authored Book).
2000 With Mark Ramseyer, The Tax Incentives That Destroyed the Government: An Economic Analysis of Japanese Fiscal Policy, 645-1192" 51-3
Shakai Kagaku Kenkyu 3-12, 2000
2006 With Mark Ramseyer and Eric Rasmusen, Executive Compensation in Japan: Estimating Levels and Determinants from Tax Records (Harvard Law andEconomics Discussion Paper No. 567, 2006). Published in : Journal of Economics and Management Strategy, vol. 20, issue 3 (fall 2011) pp. 843-885
2006 With Mark Ramseyer and Eric Rasmusen, The Industrial Organization of the Japanese Bar: Levels and Determinants of Attorney Incomes (Harvard Law and Economics
Discussion Paper No. 559, 2006). Published in : Journal of Empirical Legal Studies, Volume 7, Issue 3, September, 460–489 (2010)2007 With Mark Ramseyer, Bonuses and Biases in Japanese Baseball (Harvard Law and Economics Discussion Paper No. 589, 2007). Published as"Bidding for Ballplayers: A Research Note," 26 Zeitschrift für Japanisches Recht/Journal of Japanese Law 85 (2008)2009 With Mark Ramseyer, In Memoriam: Oliver Oldman , 122 Harvard Law Review 1296-1298
2009 With Mark Ramseyer and Eric Rasmusen, Public and Private Firm Compensation Compared: Evidence from Japanese Tax Returns (Harvard Law andEconomics Discussion Paper No. 628, 2009). Published in :Korean Economic Review, 25(1), 5-34 (Summer 2009)2011 An Optimal Tax That Destroyed the Government: An Economic Analysis of the Decline of Tang (唐) Dynasty, 6 University of Tokyo Law Review, 2011
Articles in Japanese: There are about three hundred articles, essays and case notes, published in Japanese, which are omitted here.

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14:50 - 15:15

Keynote speech

Mr. Shuichi Hosoda
Deputy Vice Minister for International Tax Policy, Ministry of Finance

Education：
1993 BA from the Faculty of Economics, University of Tokyo
1996 Master degree in economics from Boston University
Career:1993 Joined Ministry of Finance (MOF), Japan
2008 Chief Advisor to the President at the Asian Development Bank.
2011 Deputy Director for Planning and Administration Division in the International Bureau, MOF
2012 Director, Office of Foreign Exchange Reserve Management in the International Bureau, MOF
2014 Director for Development Issues, Multilateral Development Banks Division in the International
Bureau, MOF
2015 Director, Office of the Vice Minister of Finance for International Affairs, MOF
2016 Director for Property Tax Policy in the Tax Bureau, MOF
2017 Director, International Tax Policy in Tax Bureau, MOF
2019 Director, Development Policy Division in the International Bureau, MOF
2020 Director, Administration and Legal Division in Commissioner's Secretariat, National Tax
Agency (NTA)
2022 Regional Commissioner for Hiroshima Regional Taxation Bureau, NTA
2023 Deputy Vice Minister for International Tax Policy, MOF

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11.1 [Wed]15:20 - 17:10

Session 1:
Digital tax, Pillar 2

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15:20 - 15:40

Introductory remarks

Moderator

Atty. Carina C. Laforteza(Philippines)

Ms. Laforteza has been a professorial lecturer in taxation at the University of the Philippines since2009. She served as an examiner in Taxation in the 2020/2021 Bar Examination administered by thePhilippine Supreme Court. She has also taught business law at the University of the Philippines
School of Economics. She was an accredited Mandatory Continuing Legal Education (MCLE)
lecturer in taxation. She is currently a member of the Board of Directors and Vice President forExternal Affairs of the Tax Management Association of the Philippines and is a fellow of the Institute of Corporate Directors.
She previously edited the Tax Chapter of Doing Business in Asia and authored the latest Philippine
Chapter of VAT Navigator, a country-by-country guide on tax laws and practices published byBloomberg Tax. She regularly contributes articles as a featured Philippine expert to Lexology – International Law Office s Corporate Tax newsletter that is distributed globally. She is also a regularcontributor to Corporate Tax Global Practice Guide of Chambers and Partners. Ms. Laforteza
co-wrote the Philippine Chapter in the 2017 edition of The Tax Disputes and Litigation Review. Ms.
Laforteza is also co-author of the Philippine Chapter of Getting the Deal Through: Aviation Finance& Leasing 2017 and the Philippine Chapter of Lexology Aviation Navigator 2018.
Ms. Laforteza received her Bachelor of Laws (1992, cum laude, class valedictorian) and Bachelor of
Science in Business Administration and Accountancy (1986, cum laude) from the University of thePhilippines. She placed third in the Philippine Bar Examinations and second in the Certified Public
Accountancy Board Examinations.

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15:40 - 16:00

Presentation 1

SpeakerMr. Kazushige Koide(Japan)Email: Kazushige.Koide@jp.kpmg.com

QUALIFICATIONS• 2007 January
Certified Public Tax Accountant
Professional EXPERIENCEKPMG Tax Corporation
2000-present
Partner, Financial Service,2012-Present
Partner Head of Fin Tech, Finance & Technology, 2022-Present
Head of Clients & Markets, Tax
Lead Partner of KPMG BEPS 2.0 project
EXPERIENCE (CPTA Association)
Member, Research Committee on International Taxation, JFCPTAA
2019-Present
Member, International Tax Committee of Tokyo CPTA 2012-2018, 2020-Present
Member, Advisory Committee of Tokyo CPTA
2016-Present
EDUCATION
Master of Political science and Economics(Meiji University, Toyo Japan)
INSEAD Singapore, KPMG executive class of 2017
PROFILE
Member of Tax Reform Committee, Ministry of Economic Trade and Industry of Japan
Member of Tax Reform Committee, Ministry of Finance

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16:00 - 16:20

Presentation 2

SpeakerMr. Paul Lau
Accredited Tax Advisor (Income Tax)
Singapore Chartered Tax Professionals

With over 28 years of tax experience, Paul Lau is a tax partner at PricewaterhouseCoopers (PwC)
Singapore and he also chairs the Tax and Levies Committee at the Singapore Chartered Tax Professionals.
His in-depth tax experience includes having advised clients on tax risk management and governanceframework, mergers and acquisitions, corporate restructuring, asset securitisation, capital market
instruments, tax sparing, real estate finance and transfer pricing.
At PwC Singapore, besides being a financial services tax partner, Paul heads up the Tax Technical andPolicy unit where he provides guidance on interpretation of tax laws for the firm. He is also a memberof PwC s global financial services transfer pricing network where he is involved in rendering tax andtransfer pricing advice to banks, investment funds and treasury centres in structuring cross bordertransactions.
Paul served on the editorial board for Derivatives and Financial Instruments, a publication by theInternational Bureau of Fiscal Documentation based in the Netherlands, as well as on The Study of
the Tax Ecosystem and Practices in Singapore Implementation Committee, an industry-led groupformed to review the measures for building a robust and vibrant tax ecosystem in Singapore. He is
also an independent assessor for Singapore Accountancy Commission in relation to the Singapore
Chartered Accountant Qualification Tax Module Exemption, and is one of the authors of The Law
and Practice of Singapore Income Tax, a reference text now in its 3rd edition.
Paul holds a bachelor degree in accountancy from Nanyang Technological University in Singapore
and a master degree in taxation law from University of Sydney, Australia.

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Presentation 3

Speaker

Mr. Leo (Wanbo) Luan
Partner – SW Accountants & Advisors
T +61 2 8059 6818
M +61 430 102 101
E lluan@shinewing.com.au

ExperienceLeo has over 15 years experience in providing tax advisory services to multinational and publicly
listed companies.
He is graduated from Macquarie University in Australia with a dual master's degree in Accounting and
Finance. He is also a member of the CAANZ.
Leo started his career with PwC and currently working at SW Accountants & Advisors.
Leo has experience in a variety of tax services, including Mergers & Acquisitions, international andlocal group restructures, tax consolidation and cross border financing in a number of industries
including natural resources, property, agriculture and consumer and industrial products.
As a native Mandarin speaker he has worked with many inbound Chinese companies, both SOEs andPOEs.
Leo s experience primarily encompasses the following:• Participating in consultation/discussion of major international taxation policy (or guidance) as wellas potential implications to multinational corporates, such as BEPS 2.0.
• Delivering regular local and international tax updates seminars.
• Participating in discussions and drafting of tax law consultation drafts.
• Providing strategic tax advisory services for local and multinational corporate clients.
• Implementation of international structure establishment for corporates.
• Providing comprehensive tax due diligence services for mergers and acquisitions.
• Representing clients in communication with local tax authorities on complex international tax matters,such as Transfer Pricing, Thin Capitalisation, withholding tax and Significant Global Entity matters.
• Local tax compliance.

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Presentation 4

Speaker

Mr. Lam Le
Executive Committee’s Member of Vietnam Tax Consultants
Association ("VTCA")
Chairman & Senior Partner, RSM Vietnam
Current role
Lam is the Executive Committee s Member of Vietnam Tax Consultants Association ("VTCA"). He is also the Chairman and SeniorPartner of RSM Vietnam. He heads RSM Vietnam s Tax and Consulting practice and provides local tax and customs compliance,outsourcing and advisory services to foreign investors entering and operating in Vietnam.
Before joining RSM Vietnam in 2003, Lam worked for Ernst & Young in Vietnam, Malaysia and Australia. Over 11 years with Ernst& Young, he assisted many multi-national com¬panies with investment structuring, entry strategies, foreign investment regulations,international and local tax planning and, compliance.
Current service skills/ experience
Lam has over 30 years of experience providing clients with inbound investment, mergers & acquisitions (M&A) advisory, local tax
advice, custom duty reviews and other compliance issues relating to inbound investment. He has also represented companies andindustries at local authorities regarding foreign investment, taxation policies and interpretations.
Lam's tax and consulting expertise is diverse and includes tax planning for inbound investment, tax consulting, and transfer pricing
advisory. He is also skilled in risk advisory, internal audit, internal control, enterprise risk management and corporate governance.
Moreover, Lam is adept in transaction advisory, including financial & tax due diligence and M&A advisory.
He has significant experience in tax planning services for many multi-national companies' inbound investments, providing internal
audit services for a wide range of sectors and tax structuring and advisory services to sellers and buyers in many M&A deals.
Current sectors or industries
Lam provides services to clients from various sectors, as well as multi-nationals. He takes a client-focused approach and has thetechnical skills, knowledge and ideas to provide clients value in most industries. He has also served clients from Consumer
Products/ FMCG, Agriculture & Environment, Business & Professional Services, Energy & Utilities, Financial Services,
Government & Not for Profit, Hospitality & Leisure, Industrial Products, Medical & Healthcare, Mining & Drilling, Real Estate,
Housing & Construction, Telecommunications & Technology, Transportation & Logistics.
Approach to service delivery and other information
Lam's expertise in the local market, alongside his vast global reach, allows him to tailor a designated team to each client with expert
advisors striving to understand clients' challenges and opportunities. He ensures his clients stay at the forefront of the world's bestpractices within a rapidly changing global economy.
Apart from being the Executive Committee s Member of Vietnam Tax Consultants Association ("VTCA"). Lam is Executive
Member of Vietnam Independent Directors Association ( VNIDA ), the Vice Chairman of CFO Vietnam Club, the Vice Chairmanof Ho Chi Minh City Tax Consultants and Agents Association ( HTCAA ). He is holding FCPA status of CPA Australia and
VACPA. He is lecturing in Accounting, Tax, Risk and Business Management for professional associations (CPA Australia, ACCA,
VTCA, VACPA, VICA) and universities (Bolton University, University of Economics Ho Chi Minh City and Open University).

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Suggestion Speeches

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Speech 1

Prof. Piergiorgio Valente
Turin (Italy), 1963
p.valente@gebnetwork.it
www.gebpartners.it

Key Memberships• Chairman of the GTAP Global Tax Advisers Platform [2019-present]• Chairman of the Tax Technology Committee (TTC) of CFE Tax Advisers Europe [2023-present]
and Former President [2017-2022]• Chairman of the Technical Committee of the International Association of Financial Executives
Institutes (IAFEI) [2019-present]• Member of the Business at OECD (BIAC) Committee on Taxation and Fiscal Policy [2018-present]• Italian Representative of Confindustria at the Tax Policy Working Group of BUSINESSEUROPE[1997-present]• Board Member of the Lombardy Chamber of the National Association of Italian Tax Advisers(ANTI)• Member of the Business at OECD (BIAC) Working Group on Digital [2018-present]• Member of the Global Tax Controversy (GTC) Team [2019-present]
Special Institutional Assignments• CFE Representative to the Platform for Tax Good Governance, Aggres- sive Tax Planning and
Double Taxation of the European Commission [2013-2016; 2016-2019; 2020-2022]• Advisor to the Ministry of Foreign Affairs of the Republic of San Marino [2013-present]• Advisor to the Asia Oceania Tax Consultants Association (AOTCA) [2019-present]
Academic Activities• Professor of International Tax Law at the Link Campus University in Rome
Publications• Author and co-author of 30+ volumes

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Session 2:
Enhancing tax compliance

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Introductory remarks

Moderator

Prof. Shuji Sato
Graduate School of Law, Hokkaido University

Professional Experience
2022-current Professor of Law (School of Law, Hokkaido University)
2014-2022 Attorney at Law (admitted in Japan)
2011-2014 Judge at the National Tax Tribunal of Japan
2000-2011 Attorney at Law (admitted in Japan)
Education
2005
Harvard Law School (LL.M.)
1997
Faculty of Law, the University of Tokyo (LL.B.)

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Presentation 1

SpeakerMr. Hiroki Sasao(Japan)Email: sasaozeirishi@sasao.bz

QUALIFICATIONS• 2007 January
Certified Public Tax Accountant
Professional EXPERIENCESASAO HIROKI CPTA s Office

2007-present

EXPERIENCE (CPTA Association)
Member, International Relations Dept., JFCPTAA

2019-Present

EDUCATION
Master of Business Administration (1991)(University of Durham, UK)

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Presentation 2

Speaker

Ms. EunJa Lee(Korea)CareerProfessor of Taxation Training Institute of KACPTA
Vice president of Korean Women Association of Certified Public Tax Accountants
CEO of Lee Eun Tax & Accounting Office
Qualification
Certified Tax Attorney in Korea
Academic BackgroundPh.D in Taxation Law, Sungkyunkwan University
Master of Law, Maurer School of Law, Indiana University (LLM)
Master of Business Administration, Kyung Hee University,
Books
The manual of year-end settlement, 2008
Reporting practice of corporation settlement and tax adjustment, 2019 ~ 2022
Accounting and tax practice of trade, 2020 ~ present

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Presentation 3

Speaker

Speaker

Ms. Enkhmend Magsarjav

Mr. GALMANDAKH URLEE

Galmandakh Urlee (Mongolia)(Mongolia)

EXPERIENCE• Nexia Mongolia | 2022 - Current
Tax partner• PKF-IFS | 2019 - 2021
Tax advisor• GERES INGO | 2016 - 2019
Finance and Administration Manager• PwC Tax | 2015 - 2017
Tax consultant• Phoenix Hearing Instruments Pty Ltd I Brisbane | 2014 - 2015, Australia
Accountant• The International Federation of Red | 2007- 2013
Finance and Administration Manager
EDUCATION• lkh Zasag University, Ulaanbaatar
Bachelor of Arts | Lawyer 2021
• Queensland University of Technology, Brisbane• Master of Business Administration | Professional accountant 2015
Mandakh University , Utaanbaatar
Bachelor of Business Administration | Accounting and audit 2007
SKILLS• Excellent numeracy skills• A logical and analytical mind
• The ability to interpret and explain complex legislation to non-specialists• Excellent communication and interpersonal skills• Negotiation skills• Planning and organization skills• Problem-solving skills• Time management and the ability to work to light deadlines

EXPERIENCE• LeaderFinance TMZ LLC| 2009 – Current
Director• Baruun Gazar LLC | 2007-2009
Executive Director• Sergen Mandalt Group LLC | 2006 – 2009Manager• Mongol Business University | 1999-2006
Teacher
EDUCATION• International University of China and Mongolia
Master of Business Administration 2017-2019• Otgontenger University
Bachelor of Laws 2013-2016• Mongol Business University
Bachelor of Business Administration 2000-2003• National University of Mongolia
Bachelor in Electronic engineer 1995-2000
AWARDS• Altangadas medal (2019)• Premier financial officer medal (2015)• Memorandum of the Ministry of Finance (2013)• 100th anniversary medal of the Ministry of Finance (2012)

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Presentation 4

SpeakerMr. Prabin Raj Kafle
FCA (Nepal)
Email: prabrajkafle@gmail.com
Cell No.: 9851045072
Brief Introduction
The Fellow Chartered Accountant (FCA) Member of Institute of Chartered Accountants of Nepal (ICAN) also holding membership of Institute of Chartered Accountants of India (ICAI) is an All India Merit Rank Holder in Professional Examination Course Conducted by ICAI. Having over 12 years of post-qualification experience in the area of Accounts, Finance andTaxation, the variety of assignments has been undertaken on Management consulting, Internal Audit, Statutory Audit, Book
keeping, Payroll maintenance, Data procession, Consultancy in Nepal and India during the professional career both at Nationaland International Level .
Academic Qualification• Master of Commerce (Recognized Equivalence by Tribhuvan University, Nepal)• Bachelor in Business Studies (Tribhuvan University, Nepal)
Professional Experience• Proprietor at P.R.K Associates, Chartered Accountants• Faculty Member at Elite CA, Advanced Taxation, Income Tax & VAT.
Conferences, Trainings, Seminars• Working Capital Guidelines in relation to Amendments made by Nepal Rastra Bank
• Detail Financial Report Analysis for Credit Department of BFIs
• Transfer Pricing Issues in Nepal at Bali, Indonesia• Taxation in Nepal along with the relevant changes made by Budget• Diploma in Nepal Financial Reporting Standards organized by Institute of Chartered Accountants of Nepal• Nepal Financials Reporting Standards for SMEs,• Nepal Accounting Standard for Micro Entities• Nepal Accounting Standard for Not for Profit Organizations• Auditing Standards issued by Auditing Standard Board of Nepal
Social Activities• 3rd Vice President at Lions Club of Chabahil, Kathmandu (District 325A2) (2023-24)• Executive Member of Nepal Chamber of Tax Consultants (NCTC)• Executive Member of Association of Chartered Accountants of Nepal (2015-17)
Publications• Taxation Nepal, (Book on Taxation for Chartered Accountancy Course of Nepal))• Nepal Financial Reporting Standards for Small and Medium Sized Entities (NFRS for SMEs) (For providing training in Nepal)• Nepal Accounting Standard for Not for Profit Organization (NAS for NPOs) (For providing training in Nepal)
Certification
Certified Instructor from Training Institute for Technical Instruction (TITI), Sanothimi Bhaktapur

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Presentation 5

Mr. Chow Chee Yen
Tax Senior Executive Director
Grant Thornton Taxation Sdn Bhd
T +603 2692 4022 F +603 2721 2588 E cheeyen.chow@my.gt.com

Experience
He has more than 30 years of experience and was involved in tax engagements concerning crossborder transactions, tax due diligence review, restructuring schemes, corporate tax planning, grouptax review, inbound investments and sales and services tax.
Chee Yen s expertise is in high demand and he is a prolific trainer/facilitator for tax workshops andseminars organised by ACCA, CCH, CPA Australia, CTIM, MIA, MAICSA, MICPA and the STAR
newspaper. In addition, he conducts in-house training for both professional firms and corporations
as well as guest speaker for national and international conferences.
He is the President of the Chartered Tax Institute of Malaysia (CTIM), a Fellow Member of The
Association of Chartered Certified Accountants (FCCA) and a Chartered Accountant of the Malaysian Institute of Accountants (CA).
Professional Qualifications• CA (M)• FCCA• FCTIM

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Session 3:
Taxation connected withenvironmental issues

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Introductory remarks

Moderator

Mr. Desmond WongTax Partner
Hong Kong
Tel: +852 2289 3806
Fax: +852 2289 5393
Email: desmond.kt.wong@hk.pwc.com

Background• Desmond joined PwC in 2007 and is a Partner of PwC Hong Kong s corporate tax practice. He is a coretax member in the technology, media and telecommunications (TMT) sector. He also advised a numberof large multinational clients in consumer market and industrial product sectors.
• In 2012, Desmond was sent to PwC US on a three-year secondment programme, during which heworked in the Los Angeles and Atlanta offices respectively. He was involved in US tax accounting work
as well as international tax projects.
Relevant experience• Desmond has extensive experience in providing Hong Kong and international tax services to multinational and local clients. He has been actively involved in tax investigations, corporate restructuring,cross-border tax advisory projects, tax due diligence, tax and debt structuring, tax ruling applications,stamp duty, and IPO projects.
• Desmond has acted as the regional tax coordinator for a number of PwC priority clients with global
footprints. He has also assisted a number of local clients and startups on pre-IPO tax advice and tax
locations study matters. In recent years, Desmond has taken part in transformational tax projects,
advising government and business sectors on Hong Kong electronic tax filing matters, advising clientson supply chain transformation issues, and help building a digital tax platform for PwC s client use.
• Desmond is a frequent public speaker on tax-related topics in different seminars organised by PwC,
business associations, or government bodies.
Relevant accounting/tax qualifications• Chairman of Professional Standards Committee & Council Member of The Taxation Institute of Hong
Kong
• Member of the Hong Kong Institute of Certified Public Accountants, and the Association of Chartered
Certified Accountants

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Presentation 1

SpeakerMr. Takaaki Hirai(Japan)Email: t-hirai@tkcnf.or.jp

QUALIFICATIONS•1985 July
Certified Public Tax Accountant
Professional EXPERIENCEHIRAI TAKAAKI CPTA s Office

1986-present

EXPERIENCE (CPTA Association)
Executive Director
Chairman, Research & Study Dept., JFCPTAA
Member, Tax Council, JFCPTAA

2017-2023
2017-2023
2017-present

EDUCATION
Master of Commerce (1983)(Komazawa University Graduate School, Japan)
Bachelor of Business and Commerce (1981)(Waseda University, Japan)

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14:00 - 14:20

Presentation 2

SpeakerMr. Thenesh Kannaa
Executive Director,
TRATAX Sdn Bhd/WTS Malaysia
Council Member & Chair of TechnicalCommittee,
Chartered Tax Institute of Malaysia (CTIM)
Email: thenesh@tratax.my

Thenesh Kannaa is Executive Director of TRATAX Sdn Bhd, a tax consulting firm based in Kuala
Lumpur and member of firm WTS Globa.. He is in-charge of international tax and indirect tax
service lines, with diverse clientele base and wide-ranging nature of tax consulting and tax policy
works.
Thenesh is also a Council Member of the Chartered Tax Institute of Malaysia (CTIM), and also
serves as the Chairman of CTIM's Technical Committee on Direct Taxes. In this dual capacity,
Thenesh plays a vital role in representing the tax fraternity in dialogues with the Inland Revenue
Board of Malaysia (IRBM) and the Ministry of Finance (MoF) on various tax policy and technicalmatters.
Thenesh has authored three (3) books on taxation, two (2) chapter-in-books for IFA and IBFD
respectively and various technical articles for newsletters and journals. Thenesh has been interviewed
by mainstream television channels, radio channels and newspapers on contemporary tax matters.

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Presentation 3

SpeakerMr. Anthony Greco
Bachelor Business, CA, FIPA

Tony held the position of senior tax consultant with Taxpayers Australia for 8 years prior to becoming its
former CEO. Tony commenced his professional career in Chartered Accounting before venturing
into the commercial world, working for several large multinational companies in diversified range ofsenior management positions. More recently has worked for Tax training organization as tax trainer
and consultant .Tony is well known in the industry as a tax trainer, presenter and commentator on tax
matters. Tony Greco joined the Institute of Public Accountants (IPA) as the senior tax adviser in2009 and is the Institutes representative on a number of peak body forums with Treasury, ATO andTax Practitioner Board. Tony has participated in numerous Parliamentary inquiries into tax
administration and has assisted the Board of Tax on many tax related working committees includingBlack Economy Taskforce.

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Suggestion Speeches

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Speech 2

SpeakerMs. Noriko Fujimoto(Japan)Email: noriko@fujimoto-co.com

QUALIFICATIONS• 1982 April
Certified Public Tax Accountant
Professional EXPERIENCE
FUJIMOTO NORIKO CPTA s Office

1982-present

EXPERIENCE (CPTA Association)
Member, Research Committee on International Taxation, JFCPTAA

2021-2023

EDUCATION
Doshisya university, Japan

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Speech 3

SpeakerMr. T. Arsono(Indonesia)

T. Arsono is managing partner of AMADEA KILLA INDONESIA, a professional tax firm
supported by outstanding tax professionals.
As tax professional, Arsono has years experienced in handling high risks and sensitive tax
disputes involving multi (national) corporations operate in Indonesia from tax audit level, objections,tax law suites, tax appeals as well as judicial review to Indonesia Supreme Court. His specific competency in tax law procedure; enabling him to assist tax payers on tax investigations that assumed as
required unique tax competencies .
He holds bachelor in accountancy from Airlangga University (Surabaya), Master Business
Administration from Gadjah Mada University (Yogjakarta) dan Advanced Master in International andEuropean Tax Law (LLM) KU Leuven (Belgium).
T. Arsono has joined with international tax courses by high reputable institutions i.e. International
Tax Center Leiden; Universiteit van Amsterdam (the Neitherlands); Universiteit Munster (Germany),
Universiteit Maastricht (the Neitherlands); IBFD (the Neitherlands), Duke University (Durham - USA),
American University (Washington DC – USA); Singapore Tax Academy; Erasmus Fiscal Studies on
Erasmus University Rotterdam (the Netherlands) and other high reputable universities in Europe andthe United States.

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Speech 4

Speaker

Ms. Masami Kondo(Japan)Email: mk-kondo@tkcnf.or.jp

QUALIFICATIONS• 2013 July
Certified Public Tax Accountant
Professional EXPERIENCEKONDO MASAMI CPTA s Office

2016-present

EXPERIENCE (CPTA Association)
Member, International Relations Dept., JFCPTAA

2021-present

EDUCATION
Fuji Women's Junior College (Currently Fuji Women's University, Japan)

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Speech 5

SpeakerMr. Desmond WongTax Partner
Hong Kong
Tel: +852 2289 3806
Fax: +852 2289 5393
Email: desmond.kt.wong@hk.pwc.com

Background• Desmond joined PwC in 2007 and is a Partner of PwC Hong Kong s corporate tax practice. He is a coretax member in the technology, media and telecommunications (TMT) sector. He also advised a numberof large multinational clients in consumer market and industrial product sectors.
• In 2012, Desmond was sent to PwC US on a three-year secondment programme, during which heworked in the Los Angeles and Atlanta offices respectively. He was involved in US tax accounting work
as well as international tax projects.
Relevant experience• Desmond has extensive experience in providing Hong Kong and international tax services to multinational and local clients. He has been actively involved in tax investigations, corporate restructuring,cross-border tax advisory projects, tax due diligence, tax and debt structuring, tax ruling applications,stamp duty, and IPO projects.
• Desmond has acted as the regional tax coordinator for a number of PwC priority clients with global
footprints. He has also assisted a number of local clients and startups on pre-IPO tax advice and tax
locations study matters. In recent years, Desmond has taken part in transformational tax projects,
advising government and business sectors on Hong Kong electronic tax filing matters, advising clientson supply chain transformation issues, and help building a digital tax platform for PwC s client use.
• Desmond is a frequent public speaker on tax-related topics in different seminars organised by PwC,
business associations, or government bodies.
Relevant accounting/tax qualifications• Chairman of Professional Standards Committee & Council Member of The Taxation Institute of Hong
Kong
• Member of the Hong Kong Institute of Certified Public Accountants, and the Association of Chartered
Certified Accountants

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AOTCA Member Organizations
Asia Oceania Tax Consultants' Association

https://www.aotca.org/

The Tax Institute, Australia

http://www.taxinstitute.com.au/

Institute of Public Accountants, Australia

http://www.publicaccountants.org.au/

Chinese Certified Tax Agents Association

http://www.cctaa.cn/

Hong Kong Institute of Certified Public Accountants

http://www.hkicpa.org.hk/en/

Taxation Institute of Hong Kong

http://www.tihk.org.hk/

Indonesian Tax Consultants' Association

https://ikpi.or.id/

Japan Federation of Certified Public Tax Accountants' Associations

http://www.nichizeiren.or.jp/eng/

Japan Tax Research Institutehttp://www.jtri.or.jp/

Korean Association of Certified Public Tax Accountants

http://www.kacpta.or.kr/

Chartered Tax Institute of Malaysia

https://www.ctim.org.my/

Bekas Pegawai HASIL
Mongolian Association of Certified Tax Consultants

http://www.cpta.mn/

All Pakistan Tax Bar Association
Tax Management Association of the Philippines

http://www.tmap.org.ph/Singapore Chartered Tax Professionals Limited

http://www.sctp.org.sg/

Tax-Accountancy Association Union, Chinese Taipei

http://www.taauroc.org.tw/

Chinese Taipei Certified Tax Agents Association

http://www.cpb.org.tw/

Vietnam Tax Consultants' Association

http://vtca.vn/

https://aotca2023tokyo.com/

Nepal Chamber of Tax Consultants
Institute of Chartered Accountants of Sri Lanka

https://www.casrilanka.com/casl/

Institute of Chartered Accountants of Bangladesh

http://www.icab.org.bd/

I Supporting Organizations / Companies
Japan Certified Public Tax Accountants and Customers Association

http://www.zenzeikyo.com/

Certified Public Tax Accountant's Corporate Pension Fund of Japan

https://www.nenkin-kikin.jp/zeikikin/

The Japan Mutual Aid Organization for Certified Public Tax Accountants

http://www.zeirishikyosai.com/

Nichizeiren Insurance Service

http://www.zeirishi-hoken.co.jp/

General Incorporated Association Zeitaikyo

https://www.zeitaikyo.com/

Nichizei Business Service

https://www.nichizei.com/nbs/

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AOTCA CONFERENCE 2023 IN TOKYOPROGRAMhttps://aotca2023tokyo.com/