{"@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/BD12276343.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BD12276343#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BD12276343.json"},"dc:title":[{"@value":"Qualified intermediary : practical compliance in cross-border income taxation and anti-tax evasion"}],"dc:creator":"Ross K. McGill, Kirsty V. Pitkin","dc:publisher":[{"@value":"Palgrave Macmillan"},{"cinii:publisherRole":"copyright_notice_date"}],"dcterms:extent":"xxv, 486 pages","cinii:size":"24 cm","dc:language":"eng","dc:date":"2025","cinii:ncid":"BD12276343","cinii:ownerCount":"1","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA19391683#entity","@type":"foaf:Person","foaf:name":[{"@value":"McGill, Ross"}]},{"@type":"foaf:Person","foaf:name":[{"@value":"Pitkin, Kirsty V."}]}],"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=BD12276343"}}],"prism:publicationDate":["[2025]","c2025"],"cinii:note":["Content Type: text (ncrcontent), Media Type: unmediated (ncrmedia), Carrier Type: volume (ncrcarrier)","Includes bibliographical references and index"],"dc:subject":["DC23:657.46","DC23:343.068","DC23:364.1338"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=Business+enterprises","dc:title":"Business enterprises"},{"@id":"https://ci.nii.ac.jp/books/search?q=Business+tax","dc:title":"Business tax"},{"@id":"https://ci.nii.ac.jp/books/search?q=Accounting","dc:title":"Accounting"},{"@id":"https://ci.nii.ac.jp/books/search?q=Financial+services+industry","dc:title":"Financial services industry"},{"@id":"https://ci.nii.ac.jp/books/search?q=Finance","dc:title":"Finance"},{"@id":"https://ci.nii.ac.jp/books/search?q=tax+convergence+%28dpeaa%29DE-206","dc:title":"tax convergence (dpeaa)DE-206"},{"@id":"https://ci.nii.ac.jp/books/search?q=taxation+frameworks+%28dpeaa%29DE-206","dc:title":"taxation frameworks (dpeaa)DE-206"},{"@id":"https://ci.nii.ac.jp/books/search?q=cross-border+tax+evasion+%28dpeaa%29DE-206","dc:title":"cross-border tax evasion (dpeaa)DE-206"},{"@id":"https://ci.nii.ac.jp/books/search?q=Qualified+Intermediary+agreement+framework+%28dpeaa%29DE-206","dc:title":"Qualified Intermediary agreement framework (dpeaa)DE-206"},{"@id":"https://ci.nii.ac.jp/books/search?q=financial+institutions+%28dpeaa%29DE-206","dc:title":"financial institutions (dpeaa)DE-206"},{"@id":"https://ci.nii.ac.jp/books/search?q=Qualified+Intermediary+and+Authorised+Withholding+Agent+%28AWA%29+%28dpeaa%29DE-206","dc:title":"Qualified Intermediary and Authorised Withholding Agent (AWA) (dpeaa)DE-206"},{"@id":"https://ci.nii.ac.jp/books/search?q=Tax+Relief+and+Compliance+Enhancement+Framework+%28TRACE%29+%28dpeaa%29DE-206","dc:title":"Tax Relief and Compliance Enhancement Framework (TRACE) (dpeaa)DE-206"},{"@id":"https://ci.nii.ac.jp/books/search?q=Tax+evasion+--+Prevention","dc:title":"Tax evasion -- Prevention"},{"@id":"https://ci.nii.ac.jp/books/search?q=Taxation+--+International+cooperation","dc:title":"Taxation -- International cooperation"}],"dcterms:hasPart":[{"@id":"urn:isbn:9783031814099"}]}]}