Yasushi Iwamoto and Akihisa Shibata: ""Foreign Tax Credit and the Current Account,""International Tax and Public Finance. Vol.6・No.2. 131-148 (1999)
Yasushi Iwamoto and Akihisa Shibata: ""Foreign Tax Credit and the Current Account,""International Tax and Public Finance. Vol.6・No.2. 131-148 (1999)
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Yasushi Iwamoto 和 Akihisa Shibata:“外国税收抵免和经常账户”,《国际税收和公共财政》第 6 卷·第 131-148 期(1999 年)。
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