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Record
Title
(E)merging value decreases in transferred assets - A study on tax aspects regarding post-merger value decreases in assets transferred upon merger
Type
Student Paper
Publ. year
2020
Author/s
Zotterman, Dennis
Department/s
Department of Business Law
In LUP since
2020-06-12
Downloads

Total This Year This Month
245 45 3
Downloads per country

Sweden 47 (19%)
United States of America 35 (14%)
Austria 25 (10%)
Unknown 19 (8%)
Germany 10 (4%)
Netherlands (Kingdom of the) 10 (4%)
Poland 9 (4%)
Romania 9 (4%)
Malta 7 (3%)
Italy 6 (2%)
China 6 (2%)
Czechia 5 (2%)
Hong Kong (China) 4 (2%)
Hungary 4 (2%)
Spain 4 (2%)
Slovakia 3 (1%)
Denmark 3 (1%)
Ukraine 3 (1%)
Lithuania 3 (1%)
Croatia 3 (1%)
Greece 3 (1%)
Portugal 3 (1%)
India 3 (1%)
Taiwan (China) 3 (1%)
Latvia 3 (1%)
Indonesia 2 (1%)
Cyprus 2 (1%)
Canada 2 (1%)
Belgium 1 (0%)
Tanzania, the United Republic of 1 (0%)
Macedonia 1 (0%)
Norway 1 (0%)
France 1 (0%)
Finland 1 (0%)
Russian Federation 1 (0%)
United Kingdom of Great Britain and Northern Ireland 1 (0%)
About
The download statistics shown here have been collected since the launch of LUP in October 2007 and are updated every night. Statistics are available for all records with open access fulltexts. Efforts have been made to exclude downloads by robots and track irregular download activities.

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Disclaimer
The information on downloads per country is based on the geolocation of IP addresses and may not be completely accurate. The statistics presented here may also change retroactively when the calculation process is improved to provide more accurate results.

Statistics Last Updated
Mon Oct 13 08:41:13 2025