Skip to main content
Record
Title
Per Aspera Ad Astra: Towards the International Fiscal Meaning of the Concept 'Beneficial Owner'
Type
Student Paper
Publ. year
2011
Author/s
Vitko, Anna
Department/s
Department of Business Law
In LUP since
2011-08-29
Downloads

Total This Year This Month
3069 643 79
Downloads per country

United States of America 503 (16%)
Germany 429 (14%)
United Kingdom of Great Britain and Northern Ireland 193 (6%)
Russian Federation 177 (6%)
Netherlands (Kingdom of the) 144 (5%)
South Africa 130 (4%)
France 104 (3%)
India 98 (3%)
Sweden 95 (3%)
Italy 72 (2%)
Ukraine 71 (2%)
China 58 (2%)
Indonesia 56 (2%)
Nigeria 54 (2%)
Poland 40 (1%)
Canada 40 (1%)
Denmark 40 (1%)
Belgium 39 (1%)
Unknown 37 (1%)
Morocco 33 (1%)
Switzerland 30 (1%)
Hong Kong (China) 27 (1%)
Thailand 25 (1%)
Cote d'Ivoire 25 (1%)
Turkiye 24 (1%)
South Korea 24 (1%)
Spain 22 (1%)
Romania 22 (1%)
Finland 21 (1%)
Australia 19 (1%)
Cyprus 17 (1%)
Portugal 17 (1%)
Norway 17 (1%)
Austria 16 (1%)
Luxembourg 15 (0%)
Iceland 14 (0%)
Japan 13 (0%)
Taiwan (China) 13 (0%)
Brazil 13 (0%)
Ghana 12 (0%)
Singapore 12 (0%)
Bulgaria 11 (0%)
Latvia 10 (0%)
Ireland 10 (0%)
Hungary 10 (0%)
Malaysia 10 (0%)
Viet Nam 10 (0%)
Philippines 9 (0%)
Lithuania 8 (0%)
New Zealand 8 (0%)
Colombia 7 (0%)
Peru 7 (0%)
Malta 7 (0%)
Georgia 7 (0%)
United Arab Emirates 7 (0%)
European Union location 6 (0%)
Sri Lanka 6 (0%)
Argentina 6 (0%)
Mauritius 6 (0%)
Uganda 6 (0%)
Croatia 6 (0%)
Iran 6 (0%)
Kenya 5 (0%)
Greece 5 (0%)
Tanzania, the United Republic of 5 (0%)
Bangladesh 5 (0%)
Czechia 4 (0%)
Mexico 4 (0%)
Slovenia 4 (0%)
Liechtenstein 4 (0%)
Pakistan 3 (0%)
Myanmar 3 (0%)
Uruguay 3 (0%)
Estonia 3 (0%)
Israel 2 (0%)
Senegal 2 (0%)
Armenia 2 (0%)
Slovakia 2 (0%)
Chile 2 (0%)
Uzbekistan 2 (0%)
Azerbaijan 2 (0%)
Egypt 2 (0%)
Bolivia 2 (0%)
Ecuador 2 (0%)
Ethiopia 2 (0%)
Zimbabwe 2 (0%)
Sudan 1 (0%)
Yemen 1 (0%)
Rwanda 1 (0%)
Equatorial Guinea 1 (0%)
Bosnia and Herzegovina 1 (0%)
Saudi Arabia 1 (0%)
Serbia 1 (0%)
Jamaica 1 (0%)
Lebanon 1 (0%)
Mali 1 (0%)
Albania 1 (0%)
Maldives 1 (0%)
Kuwait 1 (0%)
Namibia 1 (0%)
Curacao 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