Retrospective tax law: Has Pandora’s Box opened never to be shut again?
The recent Chevron case raised the issue of retrospectivity of legislation. While this issue is not new, it has been argued in the past that there are limits on when governments can resort to enacting retrospective laws. These limits centre on the ability of government to protect the revenue in the...
| Main Authors: | , |
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| Format: | Journal Article |
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University of New South Wales, Faculty of Law. Atax
2017
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| Online Access: | http://hdl.handle.net/20.500.11937/59425 |