{"created":"2023-05-15T11:34:43.545067+00:00","id":1077,"links":{},"metadata":{"_buckets":{"deposit":"edf044f1-6877-4f08-8595-14dab41fb2ed"},"_deposit":{"created_by":4,"id":"1077","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"1077"},"status":"published"},"_oai":{"id":"oai:cur-ren.repo.nii.ac.jp:00001077","sets":["2:5:94"]},"author_link":["7726","7725"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-06-16","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"246","bibliographicPageStart":"239","bibliographicVolumeNumber":"17","bibliographic_titles":[{"bibliographic_title":"中国学園紀要"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　これまでBEPSリスクについて，税務当局に提出した税務や財務データがどのように使用されるかは，明確ではなく必ずしも透明性が確保されていなかったといえる。\n　本稿で取りあげるレポートは，税務当局が国別報告書から得られる情報をリスク評価の補強にどのように使用するのかを明示した初めての指針である。今後，各国の税務当局が最低限でも本レポートに示されたリスク指標テストの評価を行うことを認識する必要がある旨を論じている。本レポートは一定の方向性を示しているといえるため取りあげ論じている。","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.24770/00001069","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"中国学園大学/中国短期大学"}]},"item_10002_relation_16":{"attribute_name":"情報源","attribute_value_mlt":[{"subitem_relation_name":[{"subitem_relation_name_text":"本庄資「国際課税における重要な課税原則の再検討（第20回）国際課税における透明性の向上を推進するOECD/G２０ 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における移転価格課税問題について」『租税研究』"}]},{"subitem_relation_name":[{"subitem_relation_name_text":"「「税源浸食と利益移転（BEPS）」対策税制」『日税研論集』73号，日本税務研究センター（2018）"}]}]},"item_10002_rights_15":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"中国学園大学/中国短期大学"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11806598","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1347-9350","subitem_source_identifier_type":"ISSN"}]},"item_10002_subject_21":{"attribute_name":"日本十進分類法","attribute_value_mlt":[{"subitem_subject":"340","subitem_subject_scheme":"NDC"}]},"item_10002_text_24":{"attribute_name":"出版者（英）","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Chugokugakuen University / Chugoku Junior 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