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Record
Title
PE Threshold for Business Profits in E-Commerce Context-To what extent does the present Permanent Establishment threshold influence the taxation of Electronic Commerce cross-border transactions?
Type
Student Paper
Publ. year
2014
Author/s
Ademi, Petrit
Department/s
Department of Business Law
In LUP since
2014-06-16
Downloads

Total This Year This Month
1987 75 1
Downloads per country

Germany 320 (16%)
Switzerland 252 (13%)
United States of America 126 (6%)
Sweden 120 (6%)
Hong Kong (China) 99 (5%)
United Kingdom of Great Britain and Northern Ireland 99 (5%)
Netherlands (Kingdom of the) 79 (4%)
India 78 (4%)
Poland 57 (3%)
Indonesia 39 (2%)
South Africa 37 (2%)
Denmark 37 (2%)
China 37 (2%)
France 36 (2%)
Italy 34 (2%)
Russian Federation 30 (2%)
Canada 26 (1%)
Spain 25 (1%)
Finland 24 (1%)
Tanzania, the United Republic of 23 (1%)
Ukraine 23 (1%)
Thailand 21 (1%)
Brazil 21 (1%)
Hungary 18 (1%)
Albania 18 (1%)
Belgium 18 (1%)
Turkiye 17 (1%)
Australia 16 (1%)
Japan 14 (1%)
Malaysia 14 (1%)
Pakistan 10 (1%)
Taiwan (China) 10 (1%)
Singapore 10 (1%)
Romania 9 (0%)
Philippines 9 (0%)
Peru 9 (0%)
Norway 8 (0%)
Portugal 8 (0%)
Unknown 8 (0%)
Armenia 7 (0%)
Sri Lanka 6 (0%)
Nigeria 6 (0%)
Austria 6 (0%)
Greece 6 (0%)
Kenya 6 (0%)
South Korea 6 (0%)
Ireland 5 (0%)
Argentina 5 (0%)
New Zealand 5 (0%)
Macedonia 4 (0%)
Estonia 4 (0%)
European Union location 4 (0%)
Lithuania 4 (0%)
Bulgaria 3 (0%)
Ethiopia 3 (0%)
Algeria 3 (0%)
Israel 3 (0%)
Uganda 3 (0%)
Cyprus 3 (0%)
Czechia 3 (0%)
Mexico 3 (0%)
Slovakia 3 (0%)
Ghana 3 (0%)
Zimbabwe 3 (0%)
Bangladesh 2 (0%)
United Arab Emirates 2 (0%)
Saudi Arabia 2 (0%)
Mauritius 2 (0%)
Azerbaijan 2 (0%)
Dominican Republic 2 (0%)
Kazakhstan 2 (0%)
Serbia 2 (0%)
Morocco 2 (0%)
Myanmar 2 (0%)
Croatia 2 (0%)
Viet Nam 2 (0%)
Luxembourg 1 (0%)
Latvia 1 (0%)
Lebanon 1 (0%)
Iran 1 (0%)
Bahamas 1 (0%)
Palestinian Territory 1 (0%)
Colombia 1 (0%)
Somalia 1 (0%)
Sierra Leone 1 (0%)
Yemen 1 (0%)
Lao People's Democratic Republic 1 (0%)
Malta 1 (0%)
Curacao 1 (0%)
Bahrain 1 (0%)
Iceland 1 (0%)
Rwanda 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
Sat Aug 2 08:44:02 2025