@article{oai:doshisha.repo.nii.ac.jp:00025969,
 author = {占部, 裕典 and Urabe, Hironori},
 issue = {3},
 journal = {同志社法學, The Doshisha Hogaku (The Doshisha law review)},
 month = {Jul},
 note = {論説(Article)},
 pages = {809--890},
 title = {我が国のタックス・ヘイブン対策税制の変遷と残された課題 : OECD BEPS最終レポート(行動3)の影響},
 volume = {68},
 year = {2016},
 yomi = {ウラベ, ヒロノリ}
}