{"@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/BD14774658.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BD14774658#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BD14774658.json"},"dc:title":[{"@value":"Fundamentals of corporate income taxation"}],"dc:creator":"Pasquale Pistone [and nine others]","dc:publisher":[{"@value":"IBFD"},{"cinii:publisherRole":"copyright_notice_date"}],"dcterms:extent":"xxvi, 365 pages","cinii:size":"23 cm","dc:language":"eng","dc:date":"2025","cinii:ncid":"BD14774658","cinii:ownerCount":"1","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA18796191#entity","@type":"foaf:Person","foaf:name":[{"@value":"Pistone, Pasquale"}]},{"@type":"foaf:Person","foaf:name":[{"@value":"Roeleveld, Jennifer"}]},{"@id":"https://ci.nii.ac.jp/author/DA19307825#entity","@type":"foaf:Person","foaf:name":[{"@value":"Hattingh, Johann"}]},{"@type":"foaf:Person","foaf:name":[{"@value":"Nogueira, João Félix Pinto"}]},{"@type":"foaf:Person","foaf:name":[{"@value":"Wheeler, Joanna"}]},{"@id":"https://ci.nii.ac.jp/author/DA1930787X#entity","@type":"foaf:Person","foaf:name":[{"@value":"West, Craig"}]},{"@type":"foaf:Person","foaf:name":[{"@value":"Turina, Alessandro"}]},{"@type":"foaf:Person","foaf:name":[{"@value":"Lazarov, Ivan"}]},{"@type":"foaf:Person","foaf:name":[{"@value":"Messina, Sergio"}]},{"@type":"foaf:Person","foaf:name":[{"@value":"Vlugt, Sam van der"}]}],"bibo:owner":[{"@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=BD14774658"}}],"prism:publicationDate":["[2025]","c2025"],"cinii:note":["Content Type: text (ncrcontent), Media Type: unmediated (ncrmedia), Carrier Type: volume (ncrcarrier)","Other authors: Jennifer Roeleveld, Johann Hattingh, João Félix Pinto Nogueira, Joanna Wheeler, Craig West, Alessandro Turina, Ivan Lazarov, Sergio Messina, Sam van der Vlugt","Bibliography: pages 355-362"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=Taxation+--+Law+and+legislation","dc:title":"Taxation -- Law and legislation"}],"dcterms:isPartOf":[{"@id":"https://ci.nii.ac.jp/ncid/BD13176559#entity","dc:title":"Fundamentals of taxation series, volume 3","@type":"bibo:Book"}],"dcterms:hasPart":[{"@id":"urn:isbn:9789087229948","dc:title":": print"}]}]}