@article{oai:waseda.repo.nii.ac.jp:00042038, author = {Kubota, Sachi and 久保田, 幸}, issue = {1}, journal = {早稻田法学会誌}, month = {Oct}, pages = {197--246}, title = {ブラジルにおける移転価格税制と二重課税の排除(1)}, volume = {69}, year = {2018} }