英国王室属領の特殊性とEU法およびBEPSの影響 : オフショア・タックスヘイブンとして利用されるガーンジーの分析を通して
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- Material Type
- 記事
- Author/Editor
- 兼平 裕子
- Author Heading
- Alternative Title
- Peculiarities of the UK Crown Dependencies and Effects of European Laws and OECD/G20 BEPS : Through the Analytical Studies of the Bailiwick of Guernsey, an Off-shore Tax Haven
- Periodical title
- 税法学 = Tax jurisprudence
- No. or year of volume/issue
- (577):2017.5
- Issue
- 577
- Pages
- 3-28
- Publication date of volume/issue (W3CDTF)
- 2017-05