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
"Navisotschnigg, Florian","Substance in international tax law : DEMPE approach, substantial activity requirement and beneficial ownership",,Kluwer Law International,2022,Series on international taxation,,9789403548951,,https://cir.nii.ac.jp/crid/1130857192553197736