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 "Peng, Xue",Location-specific advantages : modified application of the arm's length principle in a knowledge-based economy,,IBFD,2021,European and international tax law and policy series,,9789087227326,,https://cir.nii.ac.jp/crid/1130290990474112131