{"@context":{"owl":"http://www.w3.org/2002/07/owl#","bibo":"http://purl.org/ontology/bibo/","foaf":"http://xmlns.com/foaf/0.1/","rdfs":"http://www.w3.org/2000/01/rdf-schema#","prism":"http://prismstandard.org/namespaces/basic/2.0/","cinii":"http://ci.nii.ac.jp/ns/1.0/","dc":"http://purl.org/dc/elements/1.1/","dcterms":"http://purl.org/dc/terms/"},"@id":"https://ci.nii.ac.jp/ncid/BA07118126.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BA07118126#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BA07118126.json"},"dc:title":[{"@value":"Tax treatment of cost-contribution arrangements"}],"dcterms:alternative":["Cost-contribution arrangements"],"dc:creator":"Committee on Taxes of the Section on Business Law of the International Bar Association ; Guglielmo Maisto, general reporter and editor","dc:publisher":[{"@value":"Kluwer Law and Taxation Publishers"},{"@value":"Distribution in the USA and Canada, Kluwer Law and Taxation Publishers"}],"dcterms:extent":"xix, 305 p.","cinii:size":"25 cm","dc:language":"eng","dc:date":"1988","cinii:ncid":"BA07118126","cinii:ownerCount":"13","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA03408142#entity","@type":"foaf:Person","foaf:name":[{"@value":"Maisto, Guglielmo"}]},{"@id":"https://ci.nii.ac.jp/author/DA03408153#entity","@type":"foaf:Person","foaf:name":[{"@value":"International Bar Association. Tax Committee"}]}],"bibo:owner":[{"@id":"https://ci.nii.ac.jp/library/FA001379","@type":"foaf:Organization","foaf:name":"東北大学 附属図書館","rdfs:seeAlso":{"@id":"http://opac.library.tohoku.ac.jp/opac/opac_openurl/?ncid=BA07118126"}},{"@id":"https://ci.nii.ac.jp/library/FA001594","@type":"foaf:Organization","foaf:name":"福島大学 附属図書館","rdfs:seeAlso":{"@id":"http://www.lib.fukushima-u.ac.jp/opac/opac_openurl?ncid=BA07118126"}},{"@id":"https://ci.nii.ac.jp/library/FA001652","@type":"foaf:Organization","foaf:name":"筑波大学 附属図書館 中央図書館","rdfs:seeAlso":{"@id":"https://www.tulips.tsukuba.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BA07118126"}},{"@id":"https://ci.nii.ac.jp/library/FA011747","@type":"foaf:Organization","foaf:name":"東京大学 法学部","rdfs:seeAlso":{"@id":"https://opac.dl.itc.u-tokyo.ac.jp/opac/opac_openurl/?ncid=BA07118126"}},{"@id":"https://ci.nii.ac.jp/library/FA002010","@type":"foaf:Organization","foaf:name":"一橋大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.hit-u.ac.jp/opac/opac_openurl/?ncid=BA07118126"}},{"@id":"https://ci.nii.ac.jp/library/FA002065","@type":"foaf:Organization","foaf:name":"横浜国立大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.ynu.ac.jp/opc/recordID/catalog.bib/BA07118126"}},{"@id":"https://ci.nii.ac.jp/library/FA002655","@type":"foaf:Organization","foaf:name":"京都大学 法学部 図書室","rdfs:seeAlso":{"@id":"https://kuline.kulib.kyoto-u.ac.jp/opac/opac_openurl/?ncid=BA07118126"}},{"@id":"https://ci.nii.ac.jp/library/FA002994","@type":"foaf:Organization","foaf:name":"神戸大学 附属図書館 社会科学系図書館","rdfs:seeAlso":{"@id":"https://op.lib.kobe-u.ac.jp/opac/opac_openurl/?rfe_dat=ncid/BA07118126"}},{"@id":"https://ci.nii.ac.jp/library/FA005675","@type":"foaf:Organization","foaf:name":"中央大学 中央図書館","rdfs:seeAlso":{"@id":"https://ufinity.library.chuo-u.ac.jp/iwjs0002opc/ufirdi.do?ufi_target=ctlsrh&ncid=BA07118126"}},{"@id":"https://ci.nii.ac.jp/library/FA008221","@type":"foaf:Organization","foaf:name":"関西学院大学 図書館","rdfs:seeAlso":{"@id":"https://opac.kwansei.ac.jp/iwjs0001opc/cattab.do?sp_srh_flg=true&tab_num=0&locale=ja&ncid=BA07118126"}},{"@id":"https://ci.nii.ac.jp/library/FA008276","@type":"foaf:Organization","foaf:name":"神戸学院大学 図書館 有瀬館","rdfs:seeAlso":{"@id":"https://library.kobegakuin.ac.jp/iwjs0004opc/ufirdi.do?ufi_target=ctlsrh&ncid=BA07118126"}},{"@id":"https://ci.nii.ac.jp/library/FA008913","@type":"foaf:Organization","foaf:name":"福岡大学 図書館","rdfs:seeAlso":{"@id":"https://fuopac.lib.fukuoka-u.ac.jp/opac/opac_openurl/?ncid=BA07118126"}},{"@id":"https://ci.nii.ac.jp/library/FA024126","@type":"foaf:Organization","foaf:name":"公益財団法人租税資料館"}],"bibo:lccn":["88000615"],"rdfs:seeAlso":[{"@id":"https://lccn.loc.gov/88000615"}],"prism:publicationDate":[null,"c1988"],"cinii:note":["Includes bibliographical references"],"dc:subject":["LCC:K4544","DC19:343.06/7","DC19:342.367"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=International+business+enterprises+--+Taxation+--+Law+and+legislation","dc:title":"International business enterprises -- Taxation -- Law and legislation"},{"@id":"https://ci.nii.ac.jp/books/search?q=Transfer+pricing+--+Taxation+--+Law+and+legislation","dc:title":"Transfer pricing -- Taxation -- Law and legislation"}],"dcterms:hasPart":[{"@id":"urn:isbn:9065443525"}]}]}