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,Guidance on transfer pricing aspects of intangibles,,OECD,2014,OECD/G20 base erosion and profit shifting project,,9789264219205,,https://cir.nii.ac.jp/crid/1130000796981122304