Legislation with Retrospective Effect, with Particular Reference to Tax Loopholes and Avoidance

When on the rare occasion retrospective legislation enters the statute book it is denounced from all angles as being illegal, unconstitutional, undemocratic, and contrary to natural justice and to the rule of law. The article considers the criticisms levelled at retrospective legislation, paying particular attention to legislation designed to frustrate tax avoidance

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Year of publication:	2015
Authors:	Prebble KC, John ; Prebble, Rebecca ; Vidler Smith, Catherine
Publisher:	[S.l.] : SSRN

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Extent:	1 Online-Ressource (34 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: New Zealand Universities Law Review, Vol. 22, pp. 17-49, 2006 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments 2006 erstellt
Classification:	K34 - Tax Law
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014195241