{"created":"2021-03-01T06:11:40.323863+00:00","id":7694,"links":{},"metadata":{"_buckets":{"deposit":"97c343ec-e84a-4a97-92d3-c98599274566"},"_deposit":{"id":"7694","owners":[],"pid":{"revision_id":0,"type":"depid","value":"7694"},"status":"published"},"_oai":{"id":"oai:niigata-u.repo.nii.ac.jp:00007694","sets":["428:429:770:800","453:456"]},"item_7_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2006-12","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"351","bibliographicPageStart":"325","bibliographicVolumeNumber":"37","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":"インターネットと電子商取引の急速な発達は世界で非常に多くの変化をもたらした。電子商取引は商取引をより速く、より容易に、そしてより安全にした。他方で、税務当局はこの新しい形の商取引から来るいくつかの問題に直面している。国際課税上での恒久的施設はその問題のうちの1つである。電子商取引において、物理的な存在、固定された場所および人間の介在はもはやビジネス上で必要ではなくなっている。したがって、租税条約モデルには変更と修正が必要である。これまで電子商取引の中の恒久的施設の問題を解決するために多くの調査や研究がなされている。この論文は、1920年前半の恒久的施設の基本的概念を検討することにより、電子商取引課税の基礎的な問題を研究したものである。「経済への貢献」の概念（それは恒久的施設の基本概念である）は、今までどおり現代のインターネット時代に適用することができる。しかしながら、特に主体性や買い手と売り手の場所が分からない場合、恒久的施設に対する包括的な解決を見つけるのは難しい。中間段階の機関が電子商取引の課税を管理するために必要である。","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":"Nufransa, Wira Sakti"}],"nameIdentifiers":[{"nameIdentifier":"56339","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","filename":"01_0034.pdf","filesize":[{"value":"251.4 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"01_0034.pdf","url":"https://niigata-u.repo.nii.ac.jp/record/7694/files/01_0034.pdf"},"version_id":"35b30e9f-4fff-41e3-95ad-08ab4cd4b1ce"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"ecommerce taxation","subitem_subject_scheme":"Other"},{"subitem_subject":"permanent establishment","subitem_subject_scheme":"Other"},{"subitem_subject":"international taxation","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":"Permanent Establishment for Ecommerce in International Taxation","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"Permanent Establishment for Ecommerce in International Taxation"},{"subitem_title":"Permanent Establishment for Ecommerce in International Taxation","subitem_title_language":"en"}]},"item_type_id":"7","owner":"1","path":["456","800"],"pubdate":{"attribute_name":"公開日","attribute_value":"2008-04-23"},"publish_date":"2008-04-23","publish_status":"0","recid":"7694","relation_version_is_last":true,"title":["Permanent Establishment for Ecommerce in International Taxation"],"weko_creator_id":"1","weko_shared_id":null},"updated":"2022-12-15T03:41:34.983582+00:00"}