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Record
Title
A tax advantage contrary to the purpose of VAT provisions
Type
Student Paper
Publ. year
2011
Author/s
Norman, Stefan
Department/s
Department of Business Law
In LUP since
2011-06-29
Downloads

Total This Year This Month
515 4 2
Downloads per country

Sweden 71 (14%)
United States of America 54 (10%)
Germany 50 (10%)
United Kingdom of Great Britain and Northern Ireland 44 (9%)
China 36 (7%)
Netherlands (Kingdom of the) 19 (4%)
Denmark 14 (3%)
Poland 13 (3%)
Czechia 12 (2%)
Philippines 12 (2%)
India 11 (2%)
Romania 11 (2%)
Russian Federation 10 (2%)
Belgium 10 (2%)
Ireland 9 (2%)
Portugal 8 (2%)
South Africa 7 (1%)
Ethiopia 6 (1%)
Hong Kong (China) 6 (1%)
France 6 (1%)
Singapore 5 (1%)
Pakistan 5 (1%)
Switzerland 5 (1%)
Italy 5 (1%)
Iran 4 (1%)
Estonia 4 (1%)
Slovenia 4 (1%)
Latvia 4 (1%)
Viet Nam 3 (1%)
Hungary 3 (1%)
Slovakia 3 (1%)
Croatia 3 (1%)
Ukraine 3 (1%)
Spain 3 (1%)
Taiwan (China) 3 (1%)
Luxembourg 2 (0%)
Cambodia 2 (0%)
Bulgaria 2 (0%)
Albania 2 (0%)
Japan 2 (0%)
Indonesia 2 (0%)
Unknown 2 (0%)
Turkiye 2 (0%)
Lithuania 2 (0%)
European Union location 2 (0%)
Egypt 2 (0%)
Austria 2 (0%)
Brazil 2 (0%)
Sri Lanka 1 (0%)
United Arab Emirates 1 (0%)
Tunisia 1 (0%)
Iceland 1 (0%)
Unknown (Satellite Provider) 1 (0%)
Cyprus 1 (0%)
Tanzania, the United Republic of 1 (0%)
South Korea 1 (0%)
Bahamas 1 (0%)
Malta 1 (0%)
Brunei Darussalam 1 (0%)
Saudi Arabia 1 (0%)
Thailand 1 (0%)
Zimbabwe 1 (0%)
Dominican Republic 1 (0%)
Botswana 1 (0%)
Canada 1 (0%)
Kazakhstan 1 (0%)
Bangladesh 1 (0%)
Norway 1 (0%)
Chile 1 (0%)
Saint Lucia 1 (0%)
Finland 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
Sat Feb 14 08:51:39 2026