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Record
Title
Are the Swiss fixed establishment rules a solution to the VAT grouping issues of the European Union?
Type
Student Paper
Publ. year
2015
Author/s
Bänziger, Manuel
Department/s
Department of Business Law
In LUP since
2015-06-12
Downloads

Total This Year This Month
622 179 1
Downloads per country

United States of America 139 (22%)
Germany 74 (12%)
Sweden 38 (6%)
South Africa 36 (6%)
United Kingdom of Great Britain and Northern Ireland 32 (5%)
Netherlands (Kingdom of the) 30 (5%)
China 27 (4%)
Russian Federation 27 (4%)
Switzerland 18 (3%)
Italy 14 (2%)
Poland 12 (2%)
Portugal 12 (2%)
Bulgaria 12 (2%)
France 11 (2%)
India 10 (2%)
Unknown 8 (1%)
Nigeria 8 (1%)
Romania 7 (1%)
Spain 7 (1%)
Thailand 6 (1%)
Latvia 6 (1%)
Turkiye 5 (1%)
Hungary 5 (1%)
Canada 5 (1%)
Croatia 5 (1%)
European Union location 4 (1%)
Taiwan (China) 4 (1%)
Cote d'Ivoire 4 (1%)
Austria 4 (1%)
Singapore 4 (1%)
Belgium 4 (1%)
Estonia 3 (0%)
Viet Nam 3 (0%)
Kenya 2 (0%)
Australia 2 (0%)
New Zealand 2 (0%)
Serbia 2 (0%)
Pakistan 2 (0%)
Slovenia 2 (0%)
Ukraine 2 (0%)
Iran 2 (0%)
Norway 2 (0%)
Ireland 2 (0%)
Denmark 2 (0%)
Egypt 1 (0%)
South Korea 1 (0%)
Finland 1 (0%)
Benin 1 (0%)
Aruba 1 (0%)
United Arab Emirates 1 (0%)
Moldova, The Republic of 1 (0%)
Malaysia 1 (0%)
Bangladesh 1 (0%)
Indonesia 1 (0%)
Albania 1 (0%)
Czechia 1 (0%)
Greece 1 (0%)
Japan 1 (0%)
Myanmar 1 (0%)
Malta 1 (0%)
Uganda 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
Sun Jun 15 08:29:14 2025