「国際課税規範」としてのOECD移転価格新ガイドライン--独立企業間価格算定上の問題を中心として
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Bibliographic Record
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- Material Type
- 記事
- Author/Editor
- 別所 徹弥
- Author Heading
- Periodical title
- 税務大学校論叢
- No. or year of volume/issue
- (通号 28) 1997.03
- Sequential issue number
- 28
- Pages
- 425～537
- Publication date of volume/issue (W3CDTF)
- 1997-03
- ISSN (Periodical Title)
- 0286-8938