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Record
Title
The VAT treatment of vouchers in cross-border trade
Type
Student Paper
Publ. year
2015
Author/s
Fransson, Evelina
Department/s
Department of Business Law
In LUP since
2015-06-12
Downloads

Total This Year This Month
1075 98 11
Downloads per country

Germany 149 (14%)
United States of America 132 (12%)
Sweden 91 (9%)
United Kingdom of Great Britain and Northern Ireland 79 (7%)
Netherlands (Kingdom of the) 73 (7%)
China 39 (4%)
Belgium 25 (2%)
Spain 25 (2%)
Poland 23 (2%)
Unknown 19 (2%)
Finland 19 (2%)
India 18 (2%)
Italy 18 (2%)
Ireland 18 (2%)
Singapore 17 (2%)
South Africa 15 (1%)
Hungary 15 (1%)
Japan 15 (1%)
Denmark 15 (1%)
Croatia 14 (1%)
Bulgaria 13 (1%)
Brazil 12 (1%)
Romania 12 (1%)
Portugal 11 (1%)
Malta 10 (1%)
Slovenia 10 (1%)
Austria 10 (1%)
European Union location 8 (1%)
France 8 (1%)
Slovakia 7 (1%)
Saudi Arabia 7 (1%)
Czechia 7 (1%)
Viet Nam 7 (1%)
Russian Federation 6 (1%)
Indonesia 6 (1%)
Switzerland 6 (1%)
Cyprus 6 (1%)
Norway 6 (1%)
Australia 6 (1%)
Botswana 5 (0%)
Luxembourg 5 (0%)
Hong Kong (China) 5 (0%)
Philippines 5 (0%)
Latvia 4 (0%)
Greece 4 (0%)
South Korea 4 (0%)
Bahrain 4 (0%)
Lithuania 4 (0%)
Ukraine 4 (0%)
Macedonia 4 (0%)
Pakistan 3 (0%)
Thailand 3 (0%)
Estonia 3 (0%)
Serbia 3 (0%)
Yemen 3 (0%)
Kenya 2 (0%)
Nigeria 2 (0%)
Malaysia 2 (0%)
Cote d'Ivoire 1 (0%)
Tanzania, the United Republic of 1 (0%)
Iraq 1 (0%)
Azerbaijan 1 (0%)
Mauritius 1 (0%)
Sri Lanka 1 (0%)
Ecuador 1 (0%)
Zambia 1 (0%)
Uzbekistan 1 (0%)
Turkiye 1 (0%)
Argentina 1 (0%)
Canada 1 (0%)
Albania 1 (0%)
Armenia 1 (0%)
Belarus 1 (0%)
United Arab Emirates 1 (0%)
Iran 1 (0%)
Uganda 1 (0%)
Israel 1 (0%)
Ethiopia 1 (0%)
Benin 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 Oct 31 08:47:03 2025