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 Organisation for Economic Co-operation and Development,Model tax convention : attribution of income to permanent establishments,,Organisation for Economic Co-operation and Development,1994,Issues in international taxation,,9264140581,,https://cir.nii.ac.jp/crid/1130000796049007616