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 documentation and country-by-country reporting,,OECD,2014,OECD/G20 base erosion and profit shifting project,,9789264219229,,https://cir.nii.ac.jp/crid/1130282272589222528