{"_buckets": {"deposit": "b5a33bff-fd3d-41d3-9aeb-61f6b1fda664"}, "_deposit": {"id": "7457", "owners": [], "pid": {"revision_id": 0, "type": "depid", "value": "7457"}, "status": "published"}, "_oai": {"id": "oai:niigata-u.repo.nii.ac.jp:00007457", "sets": ["456", "782"]}, "item_7_biblio_info_6": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2012-12", "bibliographicIssueDateType": "Issued"}, "bibliographicPageEnd": "128", "bibliographicPageStart": "107", "bibliographicVolumeNumber": "55", "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": "現在の国際課税ルールでは、非居住者や外国法人が得た事業利得が所得源泉地国政府の課税対象となるのは、当該非居住者や外国法人が、所得源泉地国内に「恒久的施設（事業の全部または一部がそこを通じて行われる一定の場所）」を有していた場合に限られている。ところが、現在の国際課税ルールが設定された時代には国際的人的役務提供取引がそれほど活発でなかったため、国際的人的役務提供事業利得に対する所得課税上の恒久的施設の認定基準が必ずしも具体的かつ明確なものとなっていない。そのため、国際的人的役務提供事業に関する恒久的施設認定結果が国により異なるケースも多く発生し、このままでは国際的な二重課税を生ずる可能性が大きい。本論文は、こうした問題に対処するために、各国共通の国際的課税ルールとして租税条約上に記載すべき国際的人的役務提供取引事業利得課税に関する「具体的で明確な恒久的施設認定基準」について検討したものである。", "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": "55912", "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": "55_107_128.pdf", "filesize": [{"value": "181.8 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 181800.0, "url": {"label": "55_107_128.pdf", "url": "https://niigata-u.repo.nii.ac.jp/record/7457/files/55_107_128.pdf"}, "version_id": "f0582cf2-d484-4b3a-bec1-ccb01c8ccf3a"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "permanent establishment", "subitem_subject_scheme": "Other"}, {"subitem_subject": "taxing business profits", "subitem_subject_scheme": "Other"}, {"subitem_subject": "cross-border personal services.", "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": "Recognition of Permanent Establishment in Taxing Business Profits from Cross-border Personal Services", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "Recognition of Permanent Establishment in Taxing Business Profits from Cross-border Personal Services"}, {"subitem_title": "Recognition of Permanent Establishment in Taxing Business Profits from Cross-border Personal Services", "subitem_title_language": "en"}]}, "item_type_id": "7", "owner": "1", "path": ["456", "782"], "permalink_uri": "http://hdl.handle.net/10191/21187", "pubdate": {"attribute_name": "公開日", "attribute_value": "2013-02-06"}, "publish_date": "2013-02-06", "publish_status": "0", "recid": "7457", "relation": {}, "relation_version_is_last": true, "title": ["Recognition of Permanent Establishment in Taxing Business Profits from Cross-border Personal Services"], "weko_shared_id": null}