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 "Essers, Peter and Bont, Guido de and Kemmeren, Eric",The compatibility of anti-abuse provisions in tax treaties with EC law,,Kluwer Law International,1998,Eucotax series on European taxation,,9041196781,,https://cir.nii.ac.jp/crid/1130000795937339008