| 書目名稱 | The Taxation of Corporations and Shareholders | | 編輯 | Martin Norr | | 視頻video | http://file.papertrans.cn/921/920945/920945.mp4 | | 圖書封面 |  | | 描述 | This monograph is principally the work of the late Martin Norr. He completed a draft of the entire monograph but had not yet revised it when he died in late 1972. At that time, the integration of corporate and shareholder taxation was just beginning to become of widespread interest in the United States. With the increasing interest thereafter, the International Tax Program began to revise his manuscript, making as few changes as possible in the original draft. We had the benefit of criticism and analysis from Professor Richard M. Bird of the University of Toronto, now Director of the Institute of Policy Analysis there. In addition, Mr. Mitsuo Sato of the Ministry of Finance in Japan gave freely of his time in carefully suggesting changes throughout the manuscript. The present version of Chapter 3 owes a great deal to his additions and suggestions. Thanks are also due to Professor Hugh J. Ault of Boston College Law School for the Appendix, containing his description of the German integration system that became effective in 1977, which was first published in Law & Policy in International Business. Mr. Norr‘s interest in the subject of corporate and shareholder taxation developed whil | | 出版日期 | Book 1982 | | 關(guān)鍵詞 | Finance; Japan; USA; business; integration; international business; taxation; university | | 版次 | 1 | | doi | https://doi.org/10.1007/978-94-017-4502-4 | | isbn_softcover | 978-90-6544-015-0 | | isbn_ebook | 978-94-017-4502-4 | | copyright | Springer Science+Business Media Dordrecht 1982 |
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