役務提供が国内外にわたって行われる場合の消費税 課税について

役務提供が国内外にわたって行われる場合の消費税 課税について

著者 小島 俊朗

雑誌名 明治学院大学法科大学院ローレビュー = Meiji

Gakuin University Graduate Law School law review

号 13

ページ 51‑60

発行年 2010‑12

その他のタイトル Taxation of Consumption Tax on International Service Transactions in which Services are Provided Inside and Outside Japan

URL http://hdl.handle.net/10723/953

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