Retrospective tax law: Has Pandora’s Box opened never to be shut again?

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...

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Bibliographic Details
Main Authors: Loiacono, Rocco, Mortimer, C.
Format: Journal Article
Published: University of New South Wales, Faculty of Law. Atax 2017
Online Access:http://hdl.handle.net/20.500.11937/59425

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