Gary M. Thomas Esq.

Deloitte Tohmatsu Tax Co.

Gary Thomas is a Partner with Deloitte Tohmatsu Tax Co. in Tokyo Japan. Prior to joining Deloitte, Mr. Thomas was a Partner with White & Case LLP, also in Tokyo. Mr. Thomas is admitted in Japan as a licensed tax attorney (zeirishi), and is a member of the Tokyo Zeirishi Association, California State Bar Association, and Dai-ni Tokyo Bar Association. He is a frequent speaker on Japanese international tax issues and the author of numerous articles on Japanese taxation in the United States, Japan and Europe.


Masters of Japanese Accounting, Asia University (1994)
Masters of Japanese Law/Taxation, Asia University (1989)
J.D., Harvard Law School (1977)
B.A., University of Washington (1973)

Bloomberg BNA Tax Management Portfolios:
(Commissioned) 897 T.M., Transfer Pricing: Foreign Rules and Practice Outside of Europe (co-author)
6960 T.M., Transfer Pricing: Rules and Practice in Selected Countries (J-L) (co-author)

(Commissioned) 6860 T.M., Income Tax Treaties: Competent Authority Functions and Procedures of Selected Countries (H-K) (co-author)