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Record
Title
Squaring the Circle : The Role of the OECD Commentaries For the Interpretation of Tax Treaties Between the OECD and non-OECD States
Type
Student Paper
Publ. year
2012
Author/s
Kinkladze, Dachi
Department/s
Department of Business Law
In LUP since
2012-06-25
Downloads

Total This Year This Month
1233 42 3
Downloads per country

Germany 256 (21%)
United States of America 132 (11%)
Sweden 67 (5%)
United Kingdom of Great Britain and Northern Ireland 59 (5%)
Netherlands (Kingdom of the) 58 (5%)
Georgia 57 (5%)
India 42 (3%)
China 33 (3%)
Russian Federation 31 (3%)
Switzerland 25 (2%)
South Africa 25 (2%)
Austria 24 (2%)
Bulgaria 22 (2%)
France 20 (2%)
Indonesia 19 (2%)
Italy 17 (1%)
Portugal 16 (1%)
Ukraine 15 (1%)
Turkiye 15 (1%)
Poland 15 (1%)
Spain 14 (1%)
Thailand 13 (1%)
Singapore 13 (1%)
Brazil 11 (1%)
Canada 11 (1%)
Unknown 10 (1%)
Belgium 10 (1%)
Denmark 9 (1%)
Nigeria 9 (1%)
Tanzania, the United Republic of 8 (1%)
South Korea 8 (1%)
Cyprus 8 (1%)
Japan 7 (1%)
Norway 7 (1%)
Hong Kong (China) 7 (1%)
Nepal 6 (0%)
Australia 6 (0%)
Slovenia 5 (0%)
Viet Nam 5 (0%)
Philippines 5 (0%)
Finland 5 (0%)
Mauritius 5 (0%)
Yemen 4 (0%)
Luxembourg 4 (0%)
Czechia 4 (0%)
Colombia 4 (0%)
Greece 4 (0%)
Lithuania 4 (0%)
Kenya 4 (0%)
Ethiopia 3 (0%)
Taiwan (China) 3 (0%)
Peru 3 (0%)
Bangladesh 3 (0%)
Uganda 3 (0%)
Iran 3 (0%)
Mexico 3 (0%)
Pakistan 3 (0%)
Iceland 3 (0%)
European Union location 3 (0%)
Malta 2 (0%)
Moldova, The Republic of 2 (0%)
Cote d'Ivoire 2 (0%)
Ireland 2 (0%)
Lebanon 2 (0%)
Estonia 2 (0%)
Kazakhstan 2 (0%)
Latvia 2 (0%)
New Zealand 2 (0%)
Egypt 2 (0%)
Hungary 2 (0%)
Bahrain 1 (0%)
Serbia 1 (0%)
Sri Lanka 1 (0%)
Romania 1 (0%)
Uruguay 1 (0%)
Burkina Faso 1 (0%)
Benin 1 (0%)
Rwanda 1 (0%)
Zimbabwe 1 (0%)
Tonga 1 (0%)
Slovakia 1 (0%)
Morocco 1 (0%)
Syrian Arab Republic 1 (0%)
Aruba 1 (0%)
Croatia 1 (0%)
Cambodia 1 (0%)
Malaysia 1 (0%)
Papua New Guinea 1 (0%)
Azerbaijan 1 (0%)
Fiji 1 (0%)
Trinidad and Tobago 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.

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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 5 08:46:59 2025