Skip to main content
Record
Title
Does the deferred payment method of Art. 5 ATAD provide for a technique proportionate to mitigate liquidity disadvantages of exit taxes?
Type
Student Paper
Publ. year
2021
Author/s
Uetermeyer, Sven
Department/s
Department of Business Law
In LUP since
2021-06-08
Downloads

Total This Year This Month
301 66 7
Downloads per country

Sweden 40 (13%)
United States of America 38 (13%)
Germany 32 (11%)
Norway 21 (7%)
Netherlands (Kingdom of the) 15 (5%)
Austria 15 (5%)
Czechia 14 (5%)
Switzerland 11 (4%)
China 11 (4%)
Finland 6 (2%)
Luxembourg 6 (2%)
Russian Federation 6 (2%)
Singapore 6 (2%)
United Kingdom of Great Britain and Northern Ireland 6 (2%)
France 5 (2%)
Peru 5 (2%)
Unknown 4 (1%)
Italy 4 (1%)
Spain 4 (1%)
Belgium 4 (1%)
Hong Kong (China) 4 (1%)
Ukraine 3 (1%)
Poland 3 (1%)
Denmark 3 (1%)
Romania 3 (1%)
Indonesia 2 (1%)
India 2 (1%)
Greece 2 (1%)
Nigeria 2 (1%)
Slovenia 2 (1%)
Japan 2 (1%)
South Africa 2 (1%)
Cyprus 2 (1%)
Estonia 1 (0%)
Kenya 1 (0%)
Mali 1 (0%)
Australia 1 (0%)
Zambia 1 (0%)
Togo 1 (0%)
Bulgaria 1 (0%)
Malta 1 (0%)
Ireland 1 (0%)
South Korea 1 (0%)
Oman 1 (0%)
Philippines 1 (0%)
Portugal 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.

About accessibility

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
Tue Aug 26 08:47:30 2025