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For a codimension-one tangent distribution, a coorientation is an orientation of its normal quotient line bundle. An oriented real line bundle is trivial: local positive sections can be combined with a partition of unity without cancellation. Hence a cooriented distribution is the kernel of a global nowhere-vanishing one-form. This choice is independent of the orientation of the ambient manifold, and reversing it does not change the Godbillon-Vey invariant.

For an oriented real vector bundle $\pi :E\to X$ of rank $d$, the Thom isomorphism theorem gives a unique Thom class $u_E\in H^d(D(E),S(E);\mathbb{Z})$ restricting to the chosen generator in each fibre, and isomorphismsEquivalently use the pair $(E,E\setminus X)$, identifying $X$ with the zero section. After forgetting relative supports, pull the Thom class back along the zero section $s$ to define the Euler class:In this expression the relative class is first mapped to absolute cohomology.

A compact embedded submanifold equipped with a coorientation $Y\subset X$ has an oriented normal bundle ${\nu }_Y$ of rank $d$. A tubular neighborhood and excision identify its Thom class with a class $u_Y\in H^d(X,X\setminus Y)$. Its image in $H^d(X)$ is the cohomology class of a cooriented submanifold ${\epsilon }_Y$. In particular it restricts to zero on $X\setminus Y$. If the ambient manifold is oriented, orient $Y$ by the normal-first convention. The class is its Poincare dual, characterized byfor the appropriate complementary degree. This is the stated integration identity in cohomological notation.

First prove the Lefschetz fixed-point theorem for an oriented closed n-manifold $X$. Orient its diagonal by the identification $\Delta \cong X$, and choose the normal orientation so this agrees with the normal-first convention in the product. This produces the integral class ${\epsilon }_{\Delta }$. To compute the part that contributes to the trace, tensor with $\mathbb{Q}$: the trace on a finitely generated integral cohomology group means its trace on the free quotient, equivalently on rational cohomology; torsion contributes nothing.

Choose a basis $e_{p,j}$ of $H^p(X;\mathbb{Q})$ and its Poincare duality pairing dual basis $e_{p,j}^{\vee }\in H^{n-p}(X;\mathbb{Q})$, normalized by $⟨e_{p,i}⌣e_{p,j}^{\vee },[X]⟩={\delta }_{ij}$. The rational image of the cohomology class of the diagonal isIndeed, pairing this expression against $\alpha \times \beta$ with degrees $p,n-p$ picks out the p-summands. The cross-product multiplication contributes $(-1{)}^{p^2}$ and moving $\alpha$ past $e_{p,j}^{\vee }$ contributes $(-1{)}^{p(n-p)}$. Together with $(-1{)}^{np}$ their product is $+1$. The result is $⟨\alpha ⌣\beta ,[X]⟩$, exactly the diagonal's defining identity. The rational Künneth theorem and nondegeneracy of the duality pairing determine the class. An integral torsion component, if present, is not determined by this rational expression and does not affect any evaluation below.

For the graph map ${\Gamma }_f=(1,f):X\to X\times X$, write $f^{\ast }{e}_{p,j}={\sum }_i{A}_{ij}{e}_{p,i}$. Pulling back the expression and evaluating gives the graph-diagonal formula for the Lefschetz number:If $f$ has no fixed point, its graph lies in $(X\times X)\setminus \Delta$. The relative Thom class restricts to zero there, so ${\Gamma }_f^{\ast }{\epsilon }_{\Delta }=0$ and $L(f)=0$. The contrapositive proves the required fixed-point assertion, without requiring smoothness of $f$ or transversality of its graph.

The printed hypothesis does not require $X$ to be orientable. For a nonorientable $X$, the diagonal's normal bundle is $TX$, so an ordinary integral coorientation cannot be assumed. We extend the proved theorem as follows, rather than apply the untwisted diagonal computation incorrectly. We first construct a smooth embedding in Euclidean space using finitely many charts ${\chi }_i:U_i\to {\mathbb{R}}^n$ and smooth functions ${\rho }_i$ supported in those charts, with at least one ${\rho }_i(x)>0$ at every point. The map $\Psi (x)=({\rho }_i(x),{\rho }_i(x){\chi }_i(x){)}_i$, with zero extensions, is injective: a positive first coordinate identifies a chart in which its remaining coordinates recover $x$. Its differential is injective as well, since $d{\rho }_i(v)=0$ and $d({\rho }_i{\chi }_i)(v)=0$ force $d{\chi }_i(v)=0$ in a chart with ${\rho }_i>0$. Compactness makes this injective immersion a homeomorphism onto its image. This finite-chart Euclidean embedding of a compact smooth manifold, enlarged by zero coordinates if necessary, has positive codimension. A compact tubular disc neighbourhood $W$ is an oriented N-manifold with boundary, inheriting its orientation from the ambient Euclidean space. Its double of a manifold $M$ is closed and oriented. Projection of each copy of $W$ to $X$ agrees on their common boundary, giving $r:M\to X$; inclusion into the first copy gives $i:X\to M$ with $ri=1_X$.

Set $F=ifr$. A fixed point of $F$ must lie in $i(X)$, and then is exactly the image of a fixed point of $f$. Moreover $F^{\ast }=r^{\ast }{f}^{\ast }{i}^{\ast }$, and cyclicity of trace for maps between finite-dimensional rational cohomology groups givesin each degree, because $i^{\ast }{r}^{\ast }=1$. Thus $L(F)=L(f)$. The oriented theorem for $M$ now gives a fixed point of $F$, hence of $f$, whenever $L(f)\ne 0$. This oriented manifold retract for the Lefschetz theorem proves the full printed result. The double construction also works componentwise if necessary.

A coorientation gives a globally nonvanishing $C^2$ one-form $\zeta$ with $E=\ker \zeta$. For tangent fields $A,B$ in the integrable distribution,since integrability makes their bracket tangent to $E$. Thus $\zeta \wedge d\zeta =0$. Choose a transverse field $Y$ with $\zeta (Y)=1$. The $C^1$ one-form $\eta =-{\iota }_{Y}d\zeta$ then satisfies $d\zeta =\eta \wedge \zeta$, as is checked on $E$ and $Y$.

The Godbillon-Vey invariant in the unnormalized convention isThe three-form is continuous at the specified regularity, so its integral is defined. We prove independence of both choices by producing exact differences with $C^1$ primitives, allowing ordinary Stokes theorem.

First, for a fixed $\zeta$, another admissible auxiliary form has the form ${\eta }^{\prime }=\eta +a\zeta$. From $d^2\zeta =0$ and $d\zeta =\eta \wedge \zeta$, one gets $d\eta \wedge \zeta =0$. Expanding the two three-forms, using this relation and $\zeta \wedge d\zeta =0$, givesIts integral on the closed manifold vanishes.

Next any other defining form is ${\zeta }^{\prime }=h\zeta$ with $h$ nowhere zero. Let $g=\log |h|$. Thenso one may use ${\eta }_0^{\prime }=\eta +dg$. Its three-form differs byAgain the difference integrates to zero; any subsequent auxiliary choice is handled by the first calculation. This includes reversing the chosen coorientation, since $h$ can be negative. Thus the invariant, and the corresponding de Rham cohomology class, depends only on the oriented manifold and the foliation defined by $E$. Reversing the orientation of $N$, unlike reversing the coorientation of $E$, changes the sign of its numerical value.