Part I: General Report
Hans Gribnau and Melvin Pauwels (eds.), Retroactivity of Tax Legislation, Amsterdam: EATLP/IBFD, 2013
27 Pages Posted: 11 Jan 2016
Date Written: 2013
Abstract
This General Report presents the results of a comparative law research project on the topic of 'retroactive tax legislation' by the European Association of Tax Law Professors (EATLP). The General Report provides a comparative law analysis based on the information in the various 'national reports'.
Keywords: Retroactive tax legislation, Comparative tax law
JEL Classification: K34
Suggested Citation: Suggested Citation
Pauwels, Melvin and Gribnau, Hans, Part I: General Report (2013). Hans Gribnau and Melvin Pauwels (eds.), Retroactivity of Tax Legislation, Amsterdam: EATLP/IBFD, 2013, Available at SSRN: https://ssrn.com/abstract=2713430
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