{"_buckets": {"deposit": "cd55efa6-17a7-43a0-96be-f8f3096461ed"}, "_deposit": {"id": "7624", "owners": [], "pid": {"revision_id": 0, "type": "depid", "value": "7624"}, "status": "published"}, "_oai": {"id": "oai:niigata-u.repo.nii.ac.jp:00007624", "sets": ["456", "796"]}, "item_7_biblio_info_6": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2008-03", "bibliographicIssueDateType": "Issued"}, "bibliographicPageEnd": "219", "bibliographicPageStart": "197", "bibliographicVolumeNumber": "41", "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": "国際税制における課税管輨権は税金の協定の開始とともに長い道のりをたどってきた。所得源泉地国と居住地国における課税管輨権は、今日まで続いている古い問題を生じている。輸入中心の開発国は所得源泉地国における課税管輨権を優先する。その一方で、輸出中心の先進国は居住地国課税を優先する。本研究では課税管輨権に関する問題を明らかにすることを試み、また税金制度の過程でしばしば交渉される部分、税の分類と税率、免税のメカニズムについて述べる。通常、所得源泉地国となる開発途上国は、国内的に投資を奨励するための課税軽減措置を採用する一方で、所得源泉地国における幅広い課税裁量権を確保することを望む。しかしながら、こうしたことは、居住地国政府が、所得免除方式を採用することによってのみ可能となる。さらには、もし、開発途上国が他の国以上に外資を導入しようとすれば、投資奨励策として税率を下げざるをえない。", "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": "Nufransa, Wira Sakti"}], "nameIdentifiers": [{"nameIdentifier": "56217", "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": "41_197-219.pdf", "filesize": [{"value": "164.5 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 164500.0, "url": {"label": "41_197-219.pdf", "url": "https://niigata-u.repo.nii.ac.jp/record/7624/files/41_197-219.pdf"}, "version_id": "3b1abb47-9f6d-4729-afc2-d58e252c284e"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "International Taxation", "subitem_subject_scheme": "Other"}, {"subitem_subject": "Jurisdiction to Tax", "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": "Tax Jurisdiction and Tax Relief Mechanism in Tax Treaty: The Preference of Source and Resident Country", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "Tax Jurisdiction and Tax Relief Mechanism in Tax Treaty: The Preference of Source and Resident Country"}, {"subitem_title": "Tax Jurisdiction and Tax Relief Mechanism in Tax Treaty: The Preference of Source and Resident Country", "subitem_title_language": "en"}]}, "item_type_id": "7", "owner": "1", "path": ["456", "796"], "permalink_uri": "http://hdl.handle.net/10191/8750", "pubdate": {"attribute_name": "公開日", "attribute_value": "2009-06-15"}, "publish_date": "2009-06-15", "publish_status": "0", "recid": "7624", "relation": {}, "relation_version_is_last": true, "title": ["Tax Jurisdiction and Tax Relief Mechanism in Tax Treaty: The Preference of Source and Resident Country"], "weko_shared_id": null}