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AN00224504-19991228-0111.pdf
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:application/pdf |
Download
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:2.5 MB
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| Last updated |
:Jul 1, 2016 |
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Total downloads since Jul 1, 2016 : 1195
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| Title |
| Title |
OECD vs US移転価格税制 : 利益比準法、取引単位営業利益法、利益分割法をめぐって
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| Kana |
OECD vs US イテン カカク ゼイセイ : リエキ ヒジュンホウ、トリヒキ タンイ エイギョウ リエキホウ、リエキ ブンカツホウ オ メグッテ
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| Romanization |
OECD vs US iten kakaku zeisei : rieki hijunho, torihiki tani eigyo riekiho, rieki bunkatsuho o megutte
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| Other Title |
| Title |
OECD-versus US- Transfer Pricing Guidelines : studies on Comparable Profits Method, Transactional Net Margin Method and Profit Splits Method
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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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| Name |
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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1999
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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 |
72
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| Issue |
12
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1999
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12
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| Start page |
111
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| End page |
158
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| Table of contents |
第一章 取引利益法
第一節 利益比準法
第二節 利益比準法および取引単位営業利益法
第三節 移転価格の計画可能性および審査
第四節 小括
第二章 利益分割法(PS法)
第一節 比較対象利益分割
第二節 残余利益分割
第三節 機能分析
第四節 小括
第三章 結語
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