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Record
Title
Whether the domestic anti-abuse legislation applies to deny the tax treaty benefits
Type
Student Paper
Publ. year
2013
Author/s
Merkulova, Mariia
Department/s
Department of Business Law
In LUP since
2014-01-27
Downloads

Total This Year This Month
647 29 0
Downloads per country

United States of America 119 (18%)
Netherlands (Kingdom of the) 50 (8%)
China 33 (5%)
Sweden 33 (5%)
Russian Federation 31 (5%)
Germany 30 (5%)
Italy 21 (3%)
France 20 (3%)
Canada 17 (3%)
South Africa 16 (2%)
India 16 (2%)
United Kingdom of Great Britain and Northern Ireland 15 (2%)
Austria 12 (2%)
Belgium 10 (2%)
Turkiye 10 (2%)
Ukraine 10 (2%)
Bulgaria 9 (1%)
Lithuania 9 (1%)
Switzerland 9 (1%)
New Zealand 8 (1%)
Hong Kong (China) 7 (1%)
South Korea 7 (1%)
Indonesia 7 (1%)
Australia 7 (1%)
Thailand 7 (1%)
Uganda 7 (1%)
Norway 6 (1%)
Poland 6 (1%)
Unknown 6 (1%)
Singapore 6 (1%)
Nigeria 5 (1%)
Kenya 4 (1%)
European Union location 4 (1%)
Luxembourg 4 (1%)
United Arab Emirates 4 (1%)
Czechia 4 (1%)
Argentina 4 (1%)
Spain 3 (0%)
Mexico 3 (0%)
Romania 3 (0%)
Ghana 3 (0%)
Denmark 3 (0%)
Cote d'Ivoire 3 (0%)
Cyprus 3 (0%)
Ethiopia 3 (0%)
Chile 2 (0%)
Zambia 2 (0%)
Mauritius 2 (0%)
Sri Lanka 2 (0%)
Bosnia and Herzegovina 2 (0%)
Morocco 2 (0%)
Macedonia 2 (0%)
Georgia 2 (0%)
Malaysia 2 (0%)
Ireland 2 (0%)
Tanzania, the United Republic of 2 (0%)
Pakistan 2 (0%)
Peru 2 (0%)
Finland 2 (0%)
Israel 2 (0%)
Serbia 1 (0%)
Greece 1 (0%)
Brazil 1 (0%)
Lao People's Democratic Republic 1 (0%)
Portugal 1 (0%)
Bolivia 1 (0%)
Nepal 1 (0%)
Bahrain 1 (0%)
Taiwan (China) 1 (0%)
Belarus 1 (0%)
Namibia 1 (0%)
Slovenia 1 (0%)
Kazakhstan 1 (0%)
Bangladesh 1 (0%)
Barbados 1 (0%)
Moldova, The Republic of 1 (0%)
Monaco 1 (0%)
Viet Nam 1 (0%)
Saudi Arabia 1 (0%)
Japan 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 Aug 1 08:40:12 2025