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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
424 89 0
 Downloads per Country

United States of America
79 (19%)
Sweden
48 (11%)
Germany
37 (9%)
Norway
37 (9%)
China
29 (7%)
Austria
16 (4%)
Netherlands (Kingdom of the)
15 (4%)
Czechia
14 (3%)
Russian Federation
11 (3%)
Switzerland
11 (3%)
Luxembourg
6 (1%)
Finland
6 (1%)
Singapore
6 (1%)
France
6 (1%)
United Kingdom of Great Britain and Northern Ireland
6 (1%)
South Africa
6 (1%)
Canada
5 (1%)
Belgium
5 (1%)
Peru
5 (1%)
Unknown
5 (1%)
Spain
4 (1%)
Hong Kong (China)
4 (1%)
Poland
4 (1%)
Romania
4 (1%)
Indonesia
4 (1%)
Italy
4 (1%)
Ukraine
4 (1%)
Lithuania
3 (1%)
Denmark
3 (1%)
India
3 (1%)
Japan
2 (0%)
Turkiye
2 (0%)
Cyprus
2 (0%)
Viet Nam
2 (0%)
Greece
2 (0%)
Nigeria
2 (0%)
Brazil
2 (0%)
Slovenia
2 (0%)
Nepal
1 (0%)
Ethiopia
1 (0%)
Jamaica
1 (0%)
Portugal
1 (0%)
Croatia
1 (0%)
Bulgaria
1 (0%)
Philippines
1 (0%)
South Korea
1 (0%)
Oman
1 (0%)
Estonia
1 (0%)
Mali
1 (0%)
Latvia
1 (0%)
Ireland
1 (0%)
Kenya
1 (0%)
Zambia
1 (0%)
Togo
1 (0%)
Malta
1 (0%)
Australia
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 full-texts. 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
2026-05-28 12:58:00