電子商取引における国際的租税回避の可能性 : 資本所得・法人居住地の可動性と租税回避否認についての考察
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Bibliographic Record
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- Material Type
- 記事
- Author/Editor
- 山﨑昇
- Publication, Distribution, etc.
- Publication Date
- 1999-06-30
- Publication Date (W3CDTF)
- 1999-06-30
- Periodical title
- 税務大学校論叢
- No. or year of volume/issue
- (33)
- Volume
- (33)
- Text Language Code
- jpn