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Volume number59号 2008年
無形資産の国外関連者...

無形資産の国外関連者への移転等に係る課税のあり方--わが国への所得相応性基準の導入の検討

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無形資産の国外関連者への移転等に係る課税のあり方--わが国への所得相応性基準の導入の検討

Call No. (NDL)
Z71-V826
Bibliographic ID of National Diet Library
10692096
Material type
記事
Author
居波 邦泰
Publisher
東京 : 大蔵財務協会
Publication date
2008
Material Format
Paper
Journal name
税務大学校論叢 = The journal of National Tax College / 税務大学校 編 (59) 2008
Publication Page
p.443~585
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Detailed bibliographic record

Summary, etc.:

コレクション : 国立国会図書館デジタルコレクション > 電子書籍・電子雑誌 > 国の機関 > 中央省庁 > 財務省 > 国税庁(Provided by: CiNii Research)

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Paper

Material Type
記事
Author/Editor
居波 邦泰
Author Heading
Alternative Title
Taxation of cross-border transfer of intangibles: on Japan's possible adoption of commensurate with income standard
Periodical title
税務大学校論叢 = The journal of National Tax College / 税務大学校 編
No. or year of volume/issue
(59) 2008
Issue
59
Pages
443~585
Publication date of volume/issue (W3CDTF)
2008