作者簡介

Brian J. Arnold

加拿大稅務基金會（Canadian Tax Foundation）稅法名譽教授和
資深顧問。曾在哈佛法學院（Harvard Law School）和紐約大學
法學院（New York University School of Law）擔任客座教授
（2005~2011），在墨爾本和悉尼法學院教授國際稅務課程
（2005~2012），也擔任過多國政府、OECD和聯合國的顧問。國
際財政協會(IFA)成員（2000~2007），IBFD《國際稅務專刊》的
聯合編輯。


Michael J. McIntyre（1942-2013）

曾在韋恩州立大學法律學院擔任教授（Wayne State University
Law School），也擔任過美國各州和各國政府的顧問，包括澳大利
亞、孟加拉國、巴西、加拿大、埃及、新西蘭、秘魯、羅馬尼亞、
西班牙、美國和越南。


譯者簡介

藍元駿

臺灣大學法學士、碩士、博士。澳洲、日本、加拿大等地訪問研
究。歷任中國文化大學助理教授、副教授；曾任行政院訴願審議委
員、考試院命題、閱卷委員。主要以中英文寫作，其作品見於國內
外學術期刊，或收錄在Springer, Economica等國際出版社所編書
籍。教授之相關課程：法學緒論、英美法導論、法學外文等。

近年相關譯作：《美國法制概述》（2018）、《大陸法傳統》
（2018）、《國際租稅入門》（2018）、《資本主義經濟學及其社會學
—熊彼德論文選集》（2017）、《租稅正義與人權保障──葛克昌教授
祝壽論文集》（2016）。

Mr. Yuan-Chun (Martin)LAN,a lawyer from LL.B (NTU),
LL.M (NTU), PhD (NTU), Postdoc (NTU), studies and
articles mainly on fiscal and public law in reviewed
journals or collected by international publishers as
Springer, Economica, etc. He has been a visiting fellow at
academic institutions in Australia, Canada, Japan, etc. He
started teaching at PCCU(Chinese Culture University)
since 2010 and serves as member in the review
committee of Hwa-Gang Law Journal, the Public and Labor
Law Research Center, and as the Executive Secretary of
the International Law Research Center of PCCU.Relevant
courses he teaches are Introduction to jurisprudence,
Anglo-American law, and Foreign Legal Languages.

Martin has a dream, which is to compile a set of
multilingual, interdisciplinary tax encyclopedia. He begins
its realization by translating classic works, his recent
publications include:John Henry Merryman& Rogelio
Pérez-Perdomo, The Civil Law Tradition—An Introduction
to the Legal Systems of Europe and Latin America,
Stanford University Press, (2018);E. Allan Farnsworth, An
Introduction to the Legal System of the United States,
Oxford University Press (2018);Brian Arnold & Michael
McIntyre, International Tax Primer, Wolters Kluwer
(2018);Joseph Schumpeter’s Anthology, The Capitalism of
Economics and Sociology, Princeton University
Press(2017); and mongraphs in : Tax Justice and
Protection of Human Rights—a Festschrift for Professor
Gee Keh-Chang, Sharing Publishing (2016)