@article{oai:ritsumei.repo.nii.ac.jp:00002087,
 author = {Hemels, Sigrid J. C.},
 issue = {2},
 journal = {立命館経済学, 立命館経済学},
 month = {Jul},
 pages = {85--118},
 title = {Implementation of BEPS in European Union hard law},
 volume = {67},
 year = {2018}
}