{"@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/BA26468158.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BA26468158#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BA26468158.json"},"dc:title":[{"@value":"Hybride Finanzierungen im internationalen Steuerrecht : Rechtsgrundlagen der Doppelbesteuerungsabkommen zur Beurteilung von Mischformen zwischen Eigen- und Fremdkapital"}],"dc:creator":"von Michael Lang","dc:publisher":[{"@value":"A. Orac"}],"dcterms:extent":"204 p.","cinii:size":"21 cm","dc:language":"ger","dc:date":"1991","cinii:ncid":"BA26468158","cinii:ownerCount":"2","foaf:maker":[{"@type":"foaf:Person","foaf:name":[{"@value":"Lang, Michael, Dr"}]}],"bibo:owner":[{"@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=BA26468158"}},{"@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":["91219928"],"rdfs:seeAlso":[{"@id":"https://lccn.loc.gov/91219928"}],"prism:publicationDate":["1991"],"cinii:note":["Revision of the author's thesis (doctoral)--Universität Wien","Includes bibliographical references (p. 187-203)"],"dc:subject":["LCC:LAW <AUSTRIA 7 Schr Bd. 30 1991>","DC20:343.05/26","DC20:342.3526"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=Double+taxation","dc:title":"Double taxation"},{"@id":"https://ci.nii.ac.jp/books/search?q=Dividends+--+Taxation+--+Law+and+legislation","dc:title":"Dividends -- Taxation -- Law and legislation"},{"@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=International+business+enterprises+--+Finance","dc:title":"International business enterprises -- Finance"}],"dcterms:isPartOf":[{"@id":"https://ci.nii.ac.jp/ncid/BA17177890#entity","dc:title":"Schriften zum österreichischen Abgabenrecht / herausgegeben von Gerold Stoll, Bd. 30","@type":"bibo:Book"}],"dcterms:hasPart":[{"@id":"urn:isbn:3700701810"}]}]}