{"@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/BB28244410.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BB28244410#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BB28244410.json"},"dc:title":[{"@value":"Kommentar zum Außensteuerrecht"}],"dc:creator":"von Hans Flick, Franz Wassermeyer, Helmut Becker","dc:publisher":[{"@value":"O. Schmidt"}],"dcterms:extent":"3 v. (loose-leaf)","cinii:size":"25 cm","dc:language":"ger","dc:date":"1973","cinii:ncid":"BB28244410","prism:edition":"4. Aufl","cinii:ownerCount":"1","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA0464189X#entity","@type":"foaf:Person","foaf:name":[{"@value":"Flick, Hans"}]},{"@id":"https://ci.nii.ac.jp/author/DA06208784#entity","@type":"foaf:Person","foaf:name":[{"@value":"Wassermeyer, Franz"}]},{"@id":"https://ci.nii.ac.jp/author/DA00227990#entity","@type":"foaf:Person","foaf:name":[{"@value":"Becker, Helmut, Rechtsanwalt"}]}],"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=BB28244410"}}],"prism:publicationDate":["1973-"],"cinii:note":["Description based on t.p.: 1973/1985","Includes index","\"Außensteuergesetz, Anrechnung ausländischer Steuern (§§ 34c, 34d EStG, 26 KStG), Nationale Schachtelprivilegien (§ 9 Nrn. 7, 8, § 12 Abs. 3 Nrn. 4, 5 GewStG, § 102 Abs. 2 BewG), Auslandsinvestitionsgesetz, Auslandstätigkeitserlaß\""],"dcterms:hasPart":[{"@id":"urn:isbn:3504260300"}]}]}