Gary Thomas was a partner with White & Case LLP in its Tokyo Office for nearly 23 years until he retired from that firm in late 2014. Previously he had practiced with Baker & McKenzie for 15 years, nearly all of which was in Japan. After leaving White & Case, he was a partner with Deloitte Tohmatsu Tax Co. and senior counsel to DT Legal Japan in Tokyo until mid-2017. He currently practices independently on a limited basis for select clients.Gary is registered in Japan both as a zeirishi (licensed tax attorney) and as a gaikokuho jimu bengoshi (attorney-at-foreign law) and is also admitted to the State Bar of California. During his career, he has practiced Japanese international tax law, principally on behalf of U.S. and European companies operating in Japan, with a particular emphasis on transfer pricing, as well as permanent establishments, withholding taxes, and other cross-border tax issues. He has been deeply involved in Japan in tax audits, domestic tax appeals before the National Tax Tribunal and the civil courts, treaty-based mutual agreement procedures and advance pricing arrangements. He obtained his B.A. from the University of Washington (1973) and his J.D. from Harvard Law School (1977) and later received, from Asia University in Tokyo, a Masters in Japanese Law (1989) and a Masters in Business Administration (1994). While at Harvard, he served as a research associate with the International Tax Program focusing on Japanese tax law. He presently is responsible for the Japan transfer pricing and competent authority chapters in the Bloomberg BNA Tax Management Portfolio series. Gary currently divides his time between the United States and Japan.