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 "Kofler, Georg",Exemption method and credit method : the application of article 23 of the OECD Model,,IBFD,2022,European and international tax law and policy series,,9789087227999,,https://cir.nii.ac.jp/crid/1130858596794985283