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14巻2号(2015.7)  >

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Title: 帰属主義による国際課税原則の見直しの意義と機能 : 半世紀ぶりに改正された外国法人課税を中心にして
Other Titles: The Significance and Functions of the 2014 Tax Reform in Line with the Authorized OECD Approach( AOA), Focusing on the Taxation of "Permanent Establishments"
Authors: 赤松, 晃
Issue Date: 10-Jul-2015
Publisher: 一橋大学大学院法学研究科
Citation: 一橋法学
Volume: 14
Issue: 2
Start Page: 387
End Page: 408
Citation note: (水野忠恒先生 名誉教授称号授与記念 = In Honor of Emeritus Professor Tadatsune MIZUNO)
Language: jpn
DOI: 10.15057/27410
Text Version: publisher
Appears in Collections:14巻2号(2015.7)

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