1 Google 2.4% Rate Shows How $60 Billion Lost to Tax Loopholes (Bloomberg Oct 21, 2010) 2

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2 1 Google 2.4% Rate Shows How $60 Billion Lost to Tax Loopholes (Bloomberg Oct 21, 2010) 2

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4 2 OECD Memorandum on transfer pricing documentation and country by country reporting 4

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6 3 OECD OECD

7 4 Kevin Bell, Second U.S.-China APA Involves Microsoft, Reimburses Subsidiary for Location Saving, Tax Management Transfer Pricing Report, 11/15/2012 7

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仏大 社会学部論集48号(P)/1.張

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