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【ネット情報】
　・JETRO HP
　・EY「WorldwideCorporateTax Guide」（法人税、所得税、間接税など網羅している、英語）
　http://www.ey.com/GL/en/Services/Tax/Worldwide-Corporate-Tax-Guide—Country-list
・最近では、経済産業省HP「国際課税」大手税理士法人のレポート
　　　　　　　 2015年3月　ＥＹ税理士法人、KPMG税理士法人
　・「中小企業の海外事業再編」（中小企業庁）
http://www.chusho.meti.go.jp/keiei/kokusai/2015/150616kaigai1.pdf

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