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雑誌三田商学研究
Volume number65巻5号 2022年12月
Article租税条約の進展と多層...

租税条約の進展と多層化 (髙久隆太教授退任記念号)

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租税条約の進展と多層化

(髙久隆太教授退任記念号)

Call No. (NDL)
Z3-296
Bibliographic ID of National Diet Library
032679522
Material type
記事
Author
髙久 隆太
Publisher
東京 : 慶応義塾大学商学会
Publication date
2022-12
Material Format
Paper
Journal name
三田商学研究 = Mita business review 65(5):2022.12
Publication Page
p.1-12
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Detailed bibliographic record

Summary, etc.：

type:text移転価格税制を含めた国際的租税回避対策税制，二重課税の発生と防止，相互協議等国際租税については，租税条約及び関連する国内税法が法的根拠となっており，なかでも租税条約の重要性が言われて久しい。租税条約を取り巻く環境も変化してきており，OECD等において租税条約について議論され，かつ，...

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Paper

Material Type
記事
Title
租税条約の進展と多層化
Author/Editor
髙久 隆太
Series Title
髙久隆太教授退任記念号
Author Heading
髙久 隆太
Periodical title
三田商学研究 = Mita business review
No. or year of volume/issue
65(5):2022.12
Volume
65
Issue
5
Pages
1-12