国際課税 海外論文紹介 (1)Kenneth P. Christman, Carlos M. Mallo and Loren C. Ponds著 "A Summary and Analysis of Recent Revisions to Chapter 6 of the OECD Transfer Pricing Guidelines" Tax Management Transfer Pricing Report Vol. 23, No11 (2014) (2)Jeffery M. Kadet著 "Expansion of the Profit-Split Method : The Wave of the Future" Tax Notes International March 30, 2015