BEPS（税源浸食と利益移転）時代の課税主権
Tax Sovereignty in the BEPS Era
Series on International Taxation
Rocha, Sergio André
Christians, Allison
- 出版社：Kluwer Law International
- 出版年月：2017年 06月
- ISBN：9789041167071
- 装丁：HRD
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装丁について
- 言語：ENG
- 巻数・ページ数：336 p.
- DDC分類：343.04
- 内容紹介：
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Focuses on how national tax sovereignty has been impacted by recent developments in international taxation, notably following the OECD/G-20 Base Erosion and Profit Shifting (BEPS) Project.