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,Developing a multilateral instrument to modify bilateral tax treaties,,OECD,2015,OECD/G20 base erosion and profit shifting project,,9789264241671,,https://cir.nii.ac.jp/crid/1130282271938346752