国際課税英国におけるラムゼイ原則と資本控除(capital allowance)への適用 : 2011年Tower MCashback事件英国最高裁判決を分析して

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Material Type: 記事
Title: 国際課税英国におけるラムゼイ原則と資本控除(capital allowance)への適用 : 2011年Tower MCashback事件英国最高裁判決を分析して
Author/Editor: 今村隆
Author Heading: 今村隆
Periodical title: 租税研究
No. or year of volume/issue: (760):2013.2
Issue: 760
Pages: 170-186
Publication date of volume/issue (W3CDTF): 2013-02
ISSN (Periodical Title): 0288-0768
ISSN-L (Periodical Title): 0288-0768
Publication (Periodical Title): 東京 : 日本租税研究協会
Place of Publication (Country Code): JP
Text Language Code: jpn
NDLC: ZD22
Target Audience: 一般
Holding library: 国立国会図書館
Call No.: Z3-406
Data Provider (Database): 国立国会図書館 : 国立国会図書館雑誌記事索引
https://ndlsearch.ndl.go.jp
Bibliographic ID (NDL): 024261977
http://id.ndl.go.jp/bib/024261977
Bibliographic Record Category (NDL): 632