@article{oai:kansai-u.repo.nii.ac.jp:00008100,
 author = {小林, 威},
 issue = {6},
 journal = {關西大學經済論集},
 month = {Mar},
 pages = {651--680},
 title = {国際課税の係争と裁定の摸索},
 volume = {47},
 year = {1998}
}