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
"Spies, Karoline",Permanent establishments in value added tax : the role of establishments in international B2B trade in services under VAT/GST law,,IBFD,2019,European and international tax law and policy series,,9789087225728,,https://cir.nii.ac.jp/crid/1131412329602616960