租税法の展開を中心に、そのおりおりに思ったことの断片をつづります。著者は大学につとめる研究者。Candid and biased, and hopefully stimulating, comments on recent tax developments in Japan (and other matters).
http://www.oecd.org/tax/new-steps-to-strengthen-transparency-in-international-tax-matters-oecd-releases-guidance-on-the-implementation-of-country-by-country-reporting.htm
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http://www.oecd.org/tax/new-steps-to-strengthen-transparency-in-international-tax-matters-oecd-releases-guidance-on-the-implementation-of-country-by-country-reporting.htm
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