LUP Statistics

Record

Title

Cross-border Loss Utilization Concerning the Tax Treatment of a Taxpayer’s Own Losses Attributable to a Permanent Establishment in Relation to the Territoriality Principle –From an International and EU law Perspective

Type

Student Paper

Publ. year

2015

Author/s

Hägg, Rebecca

Department/s

Department of Business Law

In LUP since

2015-12-04

Total	This Year	This Month
2025	37	21

Downloads per country

United States of America	472 (27%)
Germany	158 (9%)
Sweden	110 (6%)
Netherlands (Kingdom of the)	102 (6%)
Unknown	73 (4%)
Bulgaria	62 (4%)
China	57 (3%)
Nigeria	57 (3%)
United Kingdom of Great Britain and Northern Ireland	49 (3%)
France	44 (2%)
Russian Federation	39 (2%)
Thailand	31 (2%)
Morocco	29 (2%)
South Africa	28 (2%)
Belgium	26 (1%)
Turkiye	25 (1%)
Hong Kong (China)	22 (1%)
Italy	21 (1%)
Canada	19 (1%)
Spain	18 (1%)
Viet Nam	15 (1%)
Iran	14 (1%)
Cote d'Ivoire	13 (1%)
Czechia	13 (1%)
Indonesia	13 (1%)
Norway	12 (1%)
Finland	12 (1%)
Portugal	11 (1%)
Switzerland	11 (1%)
Japan	11 (1%)
Romania	11 (1%)
Latvia	10 (1%)
Kenya	10 (1%)
Singapore	10 (1%)
India	9 (1%)
Luxembourg	9 (1%)
Brazil	8 (0%)
Taiwan (China)	8 (0%)
Austria	7 (0%)
Ghana	7 (0%)
Philippines	7 (0%)
Moldova, The Republic of	7 (0%)
Cyprus	6 (0%)
United Arab Emirates	6 (0%)
Poland	5 (0%)
Australia	5 (0%)
Ireland	5 (0%)
Ukraine	5 (0%)
Iceland	4 (0%)
Malaysia	4 (0%)
Mauritius	4 (0%)
Slovakia	3 (0%)
Greece	3 (0%)
New Zealand	3 (0%)
Malta	3 (0%)
Bangladesh	3 (0%)
Mexico	3 (0%)
Benin	3 (0%)
Estonia	3 (0%)
Lithuania	3 (0%)
Uganda	3 (0%)
Denmark	2 (0%)
Myanmar	2 (0%)
Sri Lanka	2 (0%)
Slovenia	2 (0%)
Tunisia	1 (0%)
Kazakhstan	1 (0%)
South Korea	1 (0%)
Pakistan	1 (0%)
Albania	1 (0%)
Hungary	1 (0%)
Bolivia	1 (0%)
Saudi Arabia	1 (0%)
Colombia	1 (0%)
Panama	1 (0%)
Israel	1 (0%)
Belarus	1 (0%)
Mali	1 (0%)
Venezuela	1 (0%)
Croatia	1 (0%)