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AN00224504-19960328-0001.pdf
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Download
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:644.9 KB
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Total downloads since Aug 4, 2016 : 411
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| Title |
| Title |
国際租税法の概念
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| Kana |
コクサイ ソゼイホウ ノ ガイネン
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| Romanization |
Kokusai sozeiho no gainen
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| Title |
The concept of International Fiscal Law
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| Creator |
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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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1996
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法學研究 : 法律・政治・社会
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Journal of law, politics, and sociology
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69
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3
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1996
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3
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| Start page |
1
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13
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| Table of contents |
はじめに
I 概説
II 純抵触法としての国際租税法
1 狭義の国際租税法
2 広義の国際租税法
III 抵触規範及び国際的租税事実関係に適用しうる実体規範の総体としての国際租税法
IV 結語
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