<departmental bulletin paper>
Enterprise as a tax subject: around the definition of enterprise in tax treaties

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Table of Contents 1. 問題の所在
2. 国際連盟時代における企業国際課税論の発展
3-1 エンタープライズとは
3-2 Carrollの調整とenterpriseの定義
3-3 国際連盟の研究・条約案におけるenterpriseの定義の推移
4. おわりに

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Created Date 2020.05.28
Modified Date 2020.10.14

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