Retrospective taxation implies that a change was made to the tax code that went back in time. The reality is the tax code didn't change at all, but the fact tha

Retrospective taxation implies that a change was made to the tax code that went back in time. The reality is the tax code didn't change at all, but the fact that FTX was cheating on their taxes was discovered and adjusted for. Now I'm sure it'll get litigated, but there's a big difference between "I cheated my taxes and got caught" versus "I paid all my taxes, but then the rules changed and now I owe more".