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AN00224504-19950128-0097.pdf
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:application/pdf |
Download
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:907.8 KB
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| Last updated |
:Sep 14, 2016 |
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: 258 |
Total downloads since Sep 14, 2016 : 258
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| Title |
| Title |
ドイツ租税法における法人の住所 : 「管理の場所(管理支配地)」条項の追加
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| Kana |
ドイツ ソゼイホウ ニ オケル ホウジン ノ ジュウショ : 「カンリ ノ バショ (カンリ シハイチ)」 ジョウコウ ノ ツイカ
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| Romanization |
Doitsu sozeiho ni okeru hojin no jusho : "kanri no basho (kanri shihaichi)" joko no tsuika
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| Title |
The Company Residence by German Tax Law : Legislative Necessity for the Place of Management Clause
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| Creator |
| Name |
木村, 弘之亮
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| Kana |
キムラ, コウノスケ
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| Romanization |
Kimura, Konosuke
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| Affiliation |
慶應義塾大学法学部教授
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| Affiliation (Translated) |
Keio University
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慶應義塾大学法学研究会
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| Kana |
ケイオウ ギジュク ダイガク ホウガク ケンキュウカイ
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| Romanization |
Keio gijuku daigaku hogaku kenkyukai
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1995
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法學研究 : 法律・政治・社会
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| Name (Translated) |
Journal of law, politics, and sociology
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| Volume |
68
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| Issue |
1
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1995
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1
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| Start page |
97
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| End page |
114
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| Table of contents |
一 序説
二 管理の場所
1 はじめに
2 概念
3 諸類型
4 二重課税条約上の管理の場所
三 結語
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