Michael H. Shikuma concentrates in taxation of international corporate and investment transactions, as well as cross-border individual tax and estate planning in the US, Japan and the Asia-Pacific region. He assists global companies and investment funds with cross-border mergers and acquisitions, corporate restructuring, and investment and financing structures, in Japan, the US, and the Asia-Pacific region. In addition, he advises Japanese and other Asian companies with structuring investments in Asia, Europe, and the US, as well as international tax planning. He assists multinational corporations and high net worth individuals in international tax audit and controversy matters in Japan and the US, and the Asia-Pacific region. He also assists high net worth individuals with multi-jurisdiction asset holdings in developing tax-efficient structures for holding assets in various jurisdictions and minimizing gift, estate and inheritance taxes. He has extensive US federal and state income, sales, and transfer tax experience, as well as experience in representing corporate and individual clients in tax controversy cases. Mr. Shikuma is admitted to practice before the Hawai`i State Bar. In addition to being a lawyer, Mr. Shikuma is a Certified Public Accountant (Hawai`i) and has Big Four accounting firm experience.
Mr. Shikuma has published numerous articles on international tax issues in various periodicals, including Tax Notes International and Asia-Pacific Journal of Taxation. He has served as Co-Chair of the Taxation Committee of the American Chamber of Commerce in Japan, and has served as Chair of the Tax Section of the Hawai`i State Bar Association and Co-Chair of the Tax Committee of The Chamber of Commerce of Hawai`i. He has taught business law courses at the University of Hawai`i at Manoa. He received his J.D. (1992) from New York University School of Law and received his Bachelor of Accountancy (1987), summa cum laude, from The George Washington University School of Government and Business Administration. Mr. Shikuma is registered in Japan as a Gaikokuho Jimu Bengoshi. Prior to joining Morrison & Foerster, Mr. Shikuma worked in the Tokyo office of White & Case for over 10 years.