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,Preventing the artificial avoidance of permanent establishment status,,OECD,2015,OECD/G20 base erosion and profit shifting project,,9789264241213,,https://cir.nii.ac.jp/crid/1130000797452567680