著者名,書名,版表示,出版者名,出版年,シリーズ名,番号,ISBN,ISSN,URL "Skaar, Arvid Aage",Permanent establishment : erosion of a tax treaty principle,,Kluwer Law and Taxation Publishers,1991,Series on international taxation,,9065445943,,https://cir.nii.ac.jp/crid/1130000794335088000