The enactment of retroactive legislation abolishing the system of income and loss offsetting and the principle of legality in taxation
Summary
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Taxation and Legal Issues
Legal and Constitutional Studies
Economic and Fiscal Studies
Publication details
- Journal / source
- Institutional Repositories DataBase (IRDB)
- Volume
- 32
- Issue
- 63-64
- Pages
- 23–44
- Publication date
- 10 March 2026
- Language
- JA