49 11 29 101 (1) 26 26 27 31 27 58 11 30.6 70 (2) 29 33 28 80% 50% 10% (3) 29 10-1 -
(4) BEPS 27 10 BEPS Base Erosion and Profit Shifting) OECD 15 1 (1) (2) (3) - 2 -