{"_buckets": {"deposit": "6ad2c363-7dd8-4fbe-9543-c581c8fe3a41"}, "_deposit": {"id": "7440", "owners": [], "pid": {"revision_id": 0, "type": "depid", "value": "7440"}, "status": "published"}, "_oai": {"id": "oai:niigata-u.repo.nii.ac.jp:00007440", "sets": ["456", "780"]}, "item_7_biblio_info_6": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2013-12", "bibliographicIssueDateType": "Issued"}, "bibliographicPageEnd": "87", "bibliographicPageStart": "71", "bibliographicVolumeNumber": "57", "bibliographic_titles": [{"bibliographic_title": "現代社会文化研究"}, {"bibliographic_title": "現代社会文化研究", "bibliographic_titleLang": "en"}]}]}, "item_7_description_4": {"attribute_name": "抄録", "attribute_value_mlt": [{"subitem_description": "電子商取引はインターネットを介したビジネス方式で、その取引対象には、有形・無形の棚卸資産の販売から人的役務の提供収入など様々なものが含まれる。近年、国際的電子商取引が急速に増加し、その取引規模は数千億米ドルにも達すると推計されている。現行の国際課税ルールでは、非居住者や外国法人が国内で得た事業所得に対して課税できるのは、納税者が国内に支店等の「恒久的施設」を有し、かつ当該所得が当該恒久的施設に帰属する場合に限られているが、国際的電子商取引は、通常、恒久的施設を開設せずに事業を継絖的に行うことから、現行の国際課税ルールの下では、国際電子商取引による事業所得は所得源泉地国で課税されないことになる。こうした現行ルールが国際的電子商取引による事業所得課税権の居住地国と所得源泉地国との課税権配分において適正なものかどうかを検討し、現行ルールを見直すとすれぱどのようなルールが適切かについて研究した。", "subitem_description_type": "Abstract"}]}, "item_7_publisher_7": {"attribute_name": "出版者", "attribute_value_mlt": [{"subitem_publisher": "新潟大学大学院現代社会文化研究科"}]}, "item_7_select_19": {"attribute_name": "著者版フラグ", "attribute_value_mlt": [{"subitem_select_item": "publisher"}]}, "item_7_source_id_11": {"attribute_name": "書誌レコードID", "attribute_value_mlt": [{"subitem_source_identifier": "AN1046766X", "subitem_source_identifier_type": "NCID"}]}, "item_7_source_id_9": {"attribute_name": "ISSN", "attribute_value_mlt": [{"subitem_source_identifier": "13458485", "subitem_source_identifier_type": "ISSN"}]}, "item_creator": {"attribute_name": "著者", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "Kham, Tipmart"}], "nameIdentifiers": [{"nameIdentifier": "55882", "nameIdentifierScheme": "WEKO"}]}]}, "item_files": {"attribute_name": "ファイル情報", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2019-08-06"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "56_71-87.pdf", "filesize": [{"value": "439.8 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 439800.0, "url": {"label": "56_71-87.pdf", "url": "https://niigata-u.repo.nii.ac.jp/record/7440/files/56_71-87.pdf"}, "version_id": "ee0fd801-9a2c-4f13-8dfe-e48f50c15f61"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "International Taxation of E-commerce", "subitem_subject_scheme": "Other"}, {"subitem_subject": "permanent establishment", "subitem_subject_scheme": "Other"}, {"subitem_subject": "E-commerce", "subitem_subject_scheme": "Other"}]}, "item_language": {"attribute_name": "言語", "attribute_value_mlt": [{"subitem_language": "eng"}]}, "item_resource_type": {"attribute_name": "資源タイプ", "attribute_value_mlt": [{"resourcetype": "departmental bulletin paper", "resourceuri": "http://purl.org/coar/resource_type/c_6501"}]}, "item_title": "International Taxation of Electronic Commerce : Recognition of Permanent Establishment in E-commerce", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "International Taxation of Electronic Commerce : Recognition of Permanent Establishment in E-commerce"}, {"subitem_title": "International Taxation of Electronic Commerce : Recognition of Permanent Establishment in E-commerce", "subitem_title_language": "en"}]}, "item_type_id": "7", "owner": "1", "path": ["456", "780"], "permalink_uri": "http://hdl.handle.net/10191/24724", "pubdate": {"attribute_name": "公開日", "attribute_value": "2014-01-10"}, "publish_date": "2014-01-10", "publish_status": "0", "recid": "7440", "relation": {}, "relation_version_is_last": true, "title": ["International Taxation of Electronic Commerce : Recognition of Permanent Establishment in E-commerce"], "weko_shared_id": null}