コーポレート・インバージョン対策税制と実質的事業活動テスト

Journal name: 現代社会と会計 = The journal of modern society and accounting / 関西大学大学院会計研究科編 (5) 2011.3

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Material Type: 記事
Title: コーポレート・インバージョン対策税制と実質的事業活動テスト
Author/Editor: 中村繁隆
Author Heading: 中村繁隆
Alternative Title: Anti-inversion rule and substantial business activity test
Periodical title: 現代社会と会計 = The journal of modern society and accounting / 関西大学大学院会計研究科編
No. or year of volume/issue: (5) 2011.3
Issue: 5
Pages: 213～226
Publication date of volume/issue (W3CDTF): 2011-03
ISSN (Periodical Title): 1881-2449
ISSN-L (Periodical Title): 1881-2449
Publication (Periodical Title): 吹田 : 関西大学大学院会計研究科
Place of Publication (Country Code): JP
Text Language Code: jpn
NDLC: ZD31
Target Audience: 一般
Holding library: 国立国会図書館
Call No.: Z71-S555
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): 11060871
http://id.ndl.go.jp/bib/11060871
Bibliographic Record Category (NDL): 632