
doi: 10.59403/3ezs9pg
Due to mandatory implementation of the EU Anti-Tax Avoidance Directive (2016/1164) (hereinafter ATAD), the Slovak Republic was required to implement, with effect from 1 January 2018, an entirely new concept of taxation, i.e. exit tax.
| selected citations These citations are derived from selected sources. This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically). | 0 | |
| popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network. | Average | |
| influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically). | Average | |
| impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network. | Average |
