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The Taxation of Corporations and Shareholders.9
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Specificaties
- Objectstaat
- PublishedOn
- 1982-08-05
- Title
- The Taxation of Corporations and Shareholders
- ISBN
- 9789065440150
- Publication Year
- 1982
- Type
- Textbook
- Format
- Paperback
- Language
- English
- Publication Name
- The Taxation of Corporations and Shareholders
- Item Height
- 244 mm
- Publisher
- Kluwer Law International
- Subject
- Finance
- Item Weight
- 500 g
- Item Width
- 170 mm
- Number of Pages
- 214 Pages
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Product Information
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 while he was writing the International Tax Program's World Tax Series volume Taxation in France, published in 1966. The integration of French taxes on corporations and shareholders took place just after that volume was finished, but had been under discussion in France for some time before then.
Product Identifiers
Publisher
Kluwer Law International
ISBN-13
9789065440150
eBay Product ID (ePID)
87087125
Product Key Features
Number of Pages
214 Pages
Language
English
Publication Name
The Taxation of Corporations and Shareholders
Publication Year
1982
Subject
Finance
Type
Textbook
Format
Paperback
Dimensions
Item Height
244 mm
Item Weight
500 g
Item Width
170 mm
Additional Product Features
Country/Region of Manufacture
Netherlands
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