@article{oai:cuc.repo.nii.ac.jp:00005594, author = {原田, 誠}, issue = {45}, journal = {CUC View & Vison, CUC View & Vison}, month = {Mar}, pages = {48--54}, title = {【トピックス】租税競争を生じさせない法人税改革 : ポストBEPS防止活動の国際課税の方向性の模索}, year = {2018}, yomi = {ハラダ, マコト} }