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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
2025 113 1
Downloads per country

Germany 321 (16%)
Switzerland 252 (13%)
United States of America 135 (7%)
Sweden 120 (6%)
United Kingdom of Great Britain and Northern Ireland 100 (5%)
Hong Kong (China) 99 (5%)
Netherlands (Kingdom of the) 79 (4%)
India 78 (4%)
Poland 58 (3%)
Indonesia 39 (2%)
Denmark 37 (2%)
South Africa 37 (2%)
China 37 (2%)
France 36 (2%)
Italy 35 (2%)
Russian Federation 31 (2%)
Canada 26 (1%)
Spain 25 (1%)
Tanzania, the United Republic of 24 (1%)
Finland 24 (1%)
Ukraine 23 (1%)
Brazil 22 (1%)
Thailand 21 (1%)
Albania 18 (1%)
Hungary 18 (1%)
Belgium 18 (1%)
Turkiye 17 (1%)
Australia 16 (1%)
Malaysia 14 (1%)
Japan 14 (1%)
Pakistan 10 (0%)
Singapore 10 (0%)
Romania 10 (0%)
Taiwan (China) 10 (0%)
Peru 9 (0%)
Philippines 9 (0%)
Portugal 8 (0%)
Unknown 8 (0%)
Norway 8 (0%)
Armenia 7 (0%)
South Korea 6 (0%)
Sri Lanka 6 (0%)
Kenya 6 (0%)
Austria 6 (0%)
Greece 6 (0%)
Nigeria 6 (0%)
Argentina 5 (0%)
Ireland 5 (0%)
New Zealand 5 (0%)
Macedonia 4 (0%)
European Union location 4 (0%)
Estonia 4 (0%)
Lithuania 4 (0%)
Slovakia 3 (0%)
Viet Nam 3 (0%)
Ghana 3 (0%)
Czechia 3 (0%)
Uganda 3 (0%)
Israel 3 (0%)
Algeria 3 (0%)
Zimbabwe 3 (0%)
Bulgaria 3 (0%)
Ethiopia 3 (0%)
Cyprus 3 (0%)
Mexico 3 (0%)
Mauritius 2 (0%)
Serbia 2 (0%)
Kazakhstan 2 (0%)
Azerbaijan 2 (0%)
United Arab Emirates 2 (0%)
Dominican Republic 2 (0%)
Myanmar 2 (0%)
Croatia 2 (0%)
Bangladesh 2 (0%)
Morocco 2 (0%)
Saudi Arabia 2 (0%)
Lebanon 1 (0%)
Bahamas 1 (0%)
Luxembourg 1 (0%)
Rwanda 1 (0%)
Colombia 1 (0%)
Latvia 1 (0%)
Sierra Leone 1 (0%)
Bahrain 1 (0%)
Iran 1 (0%)
Curacao 1 (0%)
Yemen 1 (0%)
Palestinian Territory 1 (0%)
Malta 1 (0%)
Lao People's Democratic Republic 1 (0%)
Somalia 1 (0%)
Egypt 1 (0%)
Iceland 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
Wed Nov 19 08:29:22 2025