Essays about: "Sven Uetermeyer"

Found 1 essay containing the words Sven Uetermeyer.

  1. 1. Does the deferred payment method of Art. 5 ATAD provide for a technique proportionate to mitigate liquidity disadvantages of exit taxes?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Sven Uetermeyer; [2021]
    Keywords : exit tax; exit taxation; ATAD; tax avoidance; deferred payment; deferral; liquidity disadvantage; Law and Political Science;

    Abstract : This thesis analyses the deferred payment method of Art. 5 para. 2 ATAD. It asks whether or not it is proportionate to mitigate liquidity disadvantages stemming from exit taxes. READ MORE