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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
2971 545 73
Downloads per country

United States of America 463 (16%)
Germany 427 (14%)
United Kingdom of Great Britain and Northern Ireland 192 (6%)
Russian Federation 177 (6%)
Netherlands (Kingdom of the) 139 (5%)
South Africa 127 (4%)
France 101 (3%)
India 98 (3%)
Sweden 95 (3%)
Italy 72 (2%)
Ukraine 71 (2%)
China 57 (2%)
Indonesia 56 (2%)
Nigeria 49 (2%)
Denmark 40 (1%)
Poland 40 (1%)
Belgium 38 (1%)
Canada 36 (1%)
Switzerland 30 (1%)
Morocco 30 (1%)
Cote d'Ivoire 25 (1%)
Hong Kong (China) 25 (1%)
Thailand 24 (1%)
South Korea 24 (1%)
Turkiye 23 (1%)
Unknown 22 (1%)
Romania 21 (1%)
Finland 21 (1%)
Spain 20 (1%)
Australia 19 (1%)
Portugal 17 (1%)
Cyprus 17 (1%)
Norway 17 (1%)
Austria 16 (1%)
Luxembourg 15 (1%)
Iceland 14 (0%)
Taiwan (China) 13 (0%)
Brazil 12 (0%)
Japan 12 (0%)
Ghana 11 (0%)
Singapore 11 (0%)
Bulgaria 11 (0%)
Hungary 10 (0%)
Ireland 10 (0%)
Malaysia 10 (0%)
Viet Nam 10 (0%)
Philippines 9 (0%)
Latvia 9 (0%)
Lithuania 8 (0%)
New Zealand 8 (0%)
Georgia 7 (0%)
Malta 7 (0%)
Colombia 7 (0%)
United Arab Emirates 7 (0%)
Peru 7 (0%)
Mauritius 6 (0%)
Uganda 6 (0%)
Sri Lanka 6 (0%)
Croatia 6 (0%)
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European Union location 6 (0%)
Greece 5 (0%)
Kenya 5 (0%)
Bangladesh 5 (0%)
Tanzania, the United Republic of 5 (0%)
Iran 4 (0%)
Mexico 4 (0%)
Czechia 4 (0%)
Slovenia 4 (0%)
Liechtenstein 4 (0%)
Myanmar 3 (0%)
Estonia 3 (0%)
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Pakistan 3 (0%)
Armenia 2 (0%)
Senegal 2 (0%)
Azerbaijan 2 (0%)
Israel 2 (0%)
Slovakia 2 (0%)
Uzbekistan 2 (0%)
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Curacao 1 (0%)
Serbia 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
Fri Jul 25 08:39:45 2025