@article{oai:lib.cku.repo.nii.ac.jp:00000869,
 author = {澤村, 孝夫 and Sawamura, Takao},
 issue = {7},
 journal = {千葉経済大学短期大学部研究紀要, Bulletin of Chiba Keizai College},
 month = {Mar},
 note = {This study is to express my point of view about arm`s length price in the related of transfer pricing taxation rule. A lot of Japanese companies step forward for the purpose of a cost reduction, tax evasion abroad rapidly from 1990`s.The number of cases where the taxpayer receive tax investigation has increased by the process of the overseas advance of the company. Especially it is about the transaction price (for taxable amount calculation) between a domestic company and the overseas company. This report is to study the following point, (1)about the arm`s length and the estimated price (2)about intangible assets and the arm`s length (3)about advance pricing agreement and Predictability, KJ00006987222},
 pages = {21--30},
 title = {租税回避と独立企業間価格について - 移転価格税制を中心として -},
 year = {2011},
 yomi = {サワムラ, タカオ}
}