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図書

知的財産権取引と租税回避

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知的財産権取引と租税回避

Call No. (NDL)
AZ-463-M76
Bibliographic ID of National Diet Library
030332183
Material type
図書
Author
谷口智紀 著
Publisher
成文堂
Publication date
2020.4
Material Format
Paper
Capacity, size, etc.
283p ; 22cm
NDC
507.2
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Detailed bibliographic record

Contents:

無形資産の国際取引をめぐる移転価格問題の検討知的財産権取引課税をめぐる法の不備の検証アメリカ合衆国における知的財産権の評価-技術的アプローチ...

Summary, etc.:

租税法の基本原則である租税公平主義と租税法律主義の視点から、知的財産権取引の課税理論を検証し、喫緊の課題である知的財産権の国際取引を巡る租税回避問題とその対応を解明する。(Provided by: 出版情報登録センター(JPRO))

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Bibliographic Record

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Paper

Material Type
図書
ISBN
978-4-7923-0660-1
Title Transcription
チテキ ザイサンケン トリヒキ ト ソゼイ カイヒ
Author/Editor
谷口智紀 著
Author Heading
谷口, 智紀, 1982- タニグチ, トモノリ, 1982- ( 001134463 )Authorities
Publication, Distribution, etc.
Publication Date
2020.4
Publication Date (W3CDTF)
2020
Extent
283p