Part I: General Report

Hans Gribnau and Melvin Pauwels (eds.), Retroactivity of Tax Legislation, Amsterdam: EATLP/IBFD, 2013

27 Pages Posted: 11 Jan 2016

See all articles by Melvin R.T. Pauwels

Melvin R.T. Pauwels

Tilburg University; Fiscal Institute Tilburg

Hans Gribnau

Tilburg Law School

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

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

Melvin Pauwels (Contact Author)

Tilburg University; Fiscal Institute Tilburg ( email )

P.O. Box 90153
Tilburg, 5000 LE
Netherlands

HOME PAGE: http://www.tilburguniversity.edu/nl/webwijs/show/m.r.t.pauwels-1/

Hans Gribnau

Tilburg Law School ( email )

Tilburg, 5000 LE
Netherlands

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