Norr Taxation Corpo-Rations Shareholder (Paperback, Softcover Reprint Of The Original 1st Ed. 1982)

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.

General

Imprint:	Kluwer Law International
Country of origin:	Netherlands
Release date:	August 1982
First published:	August 1982
Authors:	Norr
Dimensions:	244 x 170 x 12mm (L x W x T)
Format:	Paperback
Pages:	214
Edition:	Softcover Reprint Of The Original 1st Ed. 1982
ISBN-13:	978-90-6544-015-0
Categories:	Books > Law > Other areas of law > Military law & courts martial Books > Law > Laws of other jurisdictions & general law > Constitutional & administrative law > General Books > Business & Economics > Finance & accounting > Finance > Public finance > Taxation Books > Money & Finance > Public finance > Taxation Promotions
LSN:	90-6544-015-1
Barcode:	9789065440150

Is the information for this product incomplete, wrong or inappropriate? Let us know about it.

Does this product have an incorrect or missing image? Send us a new image.

Is this product missing categories? Add more categories.

Review This Product

No reviews yet - be the first to create one!