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2026 Edition
General corporate tax
14 firms ranked
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Tier 1

Baker McKenzie
6 practice areas
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Deloitte Tohmatsu Tax Co
3 practice areas
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EY Japan
3 practice areas
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KPMG Japan
3 practice areas
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PwC Legal
4 practice areas
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Tier 2

Anderson Mori & Tomotsune
2 practice areas
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DLA Piper
6 practice areas
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Mori Hamada & Matsumoto
2 practice areas
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Nagashima Ohno & Tsunematsu
3 practice areas
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Nishimura & Asahi
3 practice areas
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Withers Bengoshi Houjin
2 practice areas
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Tier 3

Grant Thornton Taiyo
3 practice areas
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Tokyo Kyodo Accounting Office
3 practice areas
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Other notable

Tokyo International Law Office
2 practice areas
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Transfer pricing
10 firms ranked
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Tier 1

Baker McKenzie
6 practice areas
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Deloitte Tohmatsu Tax Co
3 practice areas
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EY Japan
3 practice areas
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KPMG Japan
3 practice areas
View profile
PwC Legal
4 practice areas
View profile

Tier 2

DLA Piper
6 practice areas
View profile
Nagashima Ohno & Tsunematsu
3 practice areas
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Tokyo Kyodo Accounting Office
3 practice areas
View full profile

Tier 3

Grant Thornton Taiyo
3 practice areas
View profile

Other notable

Tokyo International Law Office
2 practice areas
View profile
2 results2 results
The UAE accounted for most Middle East promotions and new rankings, as A&M Tax, Baker McKenzie, Dhruva Consultants and DLA Piper breached the top tier
Tax and legal services was PwC’s fastest-growing business line last year, helping to put the firm back on a par with its big four rivals
More than 200 tier promotions reshaped this year's European rankings as several international firms strengthened their positions in key tax markets
Peru’s approach to TP is increasingly at odds with OECD-style profitability policies, exposing multinational groups to asymmetric tax adjustments
Pillar two has been clients’ ‘biggest headache’ but also a driver of growth for MHA, which believes it has the edge over its big four rivals
Among the arrivals is Andrew Howell, who leaves scandal-hit PwC Australia after representing PepsiCo in a high-profile TP dispute
ITR's podcast examines whether the big four have overarching cultural issues and assesses the competitive threat of technology-backed transfer pricing firms
Ethics seems to be playing a subservient role to an entitlement culture borne out of a pervasive ‘revenue at all costs’ mentality at the big four
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