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Record
Title
Limitations on interest deductions: does BEPS action 4 presume tax avoidance?
Type
Student Paper
Publ. year
2016
Author/s
Omri, Latifa
Department/s
Department of Business Law
In LUP since
2016-06-14
Downloads

Total This Year This Month
1488 40 0
Downloads per country

Germany 304 (20%)
United States of America 179 (12%)
Sweden 106 (7%)
Netherlands (Kingdom of the) 84 (6%)
United Kingdom of Great Britain and Northern Ireland 69 (5%)
Italy 50 (3%)
China 45 (3%)
Indonesia 36 (2%)
Spain 31 (2%)
South Africa 28 (2%)
Russian Federation 27 (2%)
India 27 (2%)
Unknown 26 (2%)
Bulgaria 24 (2%)
France 23 (2%)
Estonia 22 (1%)
Norway 22 (1%)
Austria 19 (1%)
Australia 19 (1%)
Canada 17 (1%)
Turkiye 17 (1%)
Croatia 16 (1%)
Portugal 14 (1%)
Finland 13 (1%)
Morocco 13 (1%)
Greece 12 (1%)
Viet Nam 12 (1%)
Belgium 11 (1%)
Hungary 11 (1%)
Japan 10 (1%)
Nigeria 10 (1%)
Thailand 8 (1%)
Luxembourg 8 (1%)
Singapore 8 (1%)
Slovakia 8 (1%)
Malaysia 7 (0%)
Cote d'Ivoire 7 (0%)
Ireland 7 (0%)
Mauritius 7 (0%)
Lithuania 7 (0%)
Peru 7 (0%)
Cyprus 6 (0%)
Brazil 6 (0%)
Czechia 5 (0%)
Denmark 5 (0%)
Ukraine 5 (0%)
Poland 4 (0%)
Uzbekistan 4 (0%)
Romania 4 (0%)
Iceland 4 (0%)
Bolivia 4 (0%)
Costa Rica 3 (0%)
United Arab Emirates 3 (0%)
Zimbabwe 3 (0%)
Hong Kong (China) 3 (0%)
Mexico 3 (0%)
New Zealand 3 (0%)
Georgia 3 (0%)
Tanzania, the United Republic of 3 (0%)
South Korea 3 (0%)
Chile 3 (0%)
Kenya 3 (0%)
Malta 2 (0%)
Slovenia 2 (0%)
Latvia 2 (0%)
Barbados 2 (0%)
Moldova, The Republic of 2 (0%)
Myanmar 2 (0%)
Uganda 2 (0%)
Iran 2 (0%)
Ghana 2 (0%)
Taiwan (China) 2 (0%)
Argentina 1 (0%)
Philippines 1 (0%)
Macedonia 1 (0%)
Cambodia 1 (0%)
Syrian Arab Republic 1 (0%)
Macao 1 (0%)
Serbia 1 (0%)
Mozambique 1 (0%)
Fiji 1 (0%)
European Union location 1 (0%)
Togo 1 (0%)
Pakistan 1 (0%)
Israel 1 (0%)
Switzerland 1 (0%)
Belarus 1 (0%)
Burkina Faso 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 Aug 1 08:40:12 2025