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中国経済の進展と移転価格税制への取り組み
https://doi.org/10.15052/00000503
https://doi.org/10.15052/0000050381d3c30b-5246-4610-8690-7546e2ebcdcf
名前 / ファイル | ライセンス | アクション |
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石部公男_中国経済の進展と移転価格税制への取り組み_聖学院大学論叢24-1.pdf (890.0 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2017-09-12 | |||||
タイトル | ||||||
タイトル | 中国経済の進展と移転価格税制への取り組み | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Transfer Pricing Taxation and A New Organization: Especially through Problems of Japan and China | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 中国 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 移転価格税制 | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | APA | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | OECD | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | TPT | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
ID登録 | ||||||
ID登録 | 10.15052/00000503 | |||||
ID登録タイプ | JaLC | |||||
著者 |
石部, 公男
× 石部, 公男 |
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抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | I will deal with the problem of Transfer Pricing Taxation between Japan and China in this paper. However, this is not merely a problem of Japan and China, but also a serious one for the world, because there is no effective measure for solving this problem apart from an Advance Pricing Agreement, that is to say, an APA when a enterprise is confronted with double taxation or is currently involved in troubles. Therefore, I would like to share my views with you on this issue. A new organ or an expert committee should be established as an international system to deal with this problem as soon as possible. | |||||
書誌情報 |
聖学院大学論叢 en : The Journal of Seigakuin University 巻 第24巻, 号 第1号, p. 107-118, 発行日 2011-10 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 0915-2539 |