Volume number(31)-(34):2008-2011
米国Limited ...

米国Limited Liability Companyからの分配金に対する課税(2)租税法上の法人概念と米国における法人該当性

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米国Limited Liability Companyからの分配金に対する課税(2)租税法上の法人概念と米国における法人該当性

Call No. (NDL)
Z2-578
Bibliographic ID of National Diet Library
10160787
Material type
記事
Author
酒井 克彦
Publisher
東京 : 國士館大學比較法制研究所
Publication date
2008
Material Format
Paper
Journal name
比較法制研究 = Kokusikan comparative law review / 國士館大學比較法制研究所 編 (31) 2008
Publication Page
p.1~21
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Paper

Material Type
記事
Author/Editor
酒井 克彦
Author Heading
Alternative Title
Taxation on the dividend income from United States Limited Liability Company (2) The corporation concept in tax law of Japan and corporation nature on laws of U.S
Periodical title
比較法制研究 = Kokusikan comparative law review / 國士館大學比較法制研究所 編
No. or year of volume/issue
(31) 2008
Issue
31
Pages
1~21
Publication date of volume/issue (W3CDTF)
2008