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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
1560 30 15
Downloads per country

Germany 305 (20%)
United States of America 210 (13%)
Sweden 106 (7%)
Netherlands (Kingdom of the) 86 (6%)
United Kingdom of Great Britain and Northern Ireland 70 (4%)
Italy 51 (3%)
China 51 (3%)
Indonesia 36 (2%)
Spain 31 (2%)
South Africa 30 (2%)
Russian Federation 29 (2%)
Unknown 29 (2%)
India 27 (2%)
Bulgaria 25 (2%)
France 25 (2%)
Norway 23 (1%)
Estonia 22 (1%)
Austria 21 (1%)
Australia 19 (1%)
Canada 19 (1%)
Turkiye 17 (1%)
Croatia 16 (1%)
Viet Nam 14 (1%)
Portugal 14 (1%)
Morocco 14 (1%)
Finland 13 (1%)
Nigeria 13 (1%)
Greece 12 (1%)
Japan 12 (1%)
Hungary 11 (1%)
Belgium 11 (1%)
Thailand 8 (1%)
Singapore 8 (1%)
Cote d'Ivoire 8 (1%)
Luxembourg 8 (1%)
Lithuania 8 (1%)
Slovakia 8 (1%)
Ukraine 7 (0%)
Ireland 7 (0%)
Peru 7 (0%)
Mauritius 7 (0%)
Malaysia 7 (0%)
Cyprus 6 (0%)
Brazil 6 (0%)
Czechia 5 (0%)
Denmark 5 (0%)
Poland 4 (0%)
Iceland 4 (0%)
Bolivia 4 (0%)
Romania 4 (0%)
Uzbekistan 4 (0%)
Hong Kong (China) 3 (0%)
Chile 3 (0%)
Kenya 3 (0%)
Costa Rica 3 (0%)
Tanzania, the United Republic of 3 (0%)
Zimbabwe 3 (0%)
New Zealand 3 (0%)
South Korea 3 (0%)
Mexico 3 (0%)
United Arab Emirates 3 (0%)
Georgia 3 (0%)
Myanmar 2 (0%)
Barbados 2 (0%)
Latvia 2 (0%)
Argentina 2 (0%)
Ghana 2 (0%)
Moldova, The Republic of 2 (0%)
Iran 2 (0%)
Taiwan (China) 2 (0%)
Malta 2 (0%)
Slovenia 2 (0%)
Uganda 2 (0%)
Belarus 1 (0%)
Switzerland 1 (0%)
Philippines 1 (0%)
Malawi 1 (0%)
Israel 1 (0%)
Burkina Faso 1 (0%)
European Union location 1 (0%)
Macedonia 1 (0%)
Macao 1 (0%)
Togo 1 (0%)
Syrian Arab Republic 1 (0%)
Pakistan 1 (0%)
Serbia 1 (0%)
Mozambique 1 (0%)
Cambodia 1 (0%)
Fiji 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
Sat Feb 14 08:51:39 2026