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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
1363 302 13
Downloads per country

Germany 298 (22%)
United States of America 156 (11%)
Sweden 105 (8%)
Netherlands (Kingdom of the) 78 (6%)
United Kingdom of Great Britain and Northern Ireland 64 (5%)
Italy 49 (4%)
China 36 (3%)
Indonesia 33 (2%)
Spain 27 (2%)
India 26 (2%)
Unknown 24 (2%)
Russian Federation 23 (2%)
Bulgaria 22 (2%)
Norway 22 (2%)
Estonia 22 (2%)
Australia 19 (1%)
Austria 18 (1%)
France 18 (1%)
South Africa 17 (1%)
Turkiye 16 (1%)
Croatia 16 (1%)
Canada 12 (1%)
Finland 12 (1%)
Greece 12 (1%)
Morocco 11 (1%)
Portugal 11 (1%)
Hungary 11 (1%)
Belgium 11 (1%)
Japan 10 (1%)
Luxembourg 8 (1%)
Viet Nam 8 (1%)
Slovakia 8 (1%)
Ireland 7 (1%)
Peru 7 (1%)
Malaysia 7 (1%)
Singapore 7 (1%)
Cyprus 6 (0%)
Brazil 6 (0%)
Thailand 6 (0%)
Cote d'Ivoire 6 (0%)
Lithuania 6 (0%)
Denmark 5 (0%)
Czechia 5 (0%)
Nigeria 5 (0%)
Ukraine 5 (0%)
Romania 4 (0%)
Iceland 4 (0%)
Poland 4 (0%)
Zimbabwe 3 (0%)
Mexico 3 (0%)
Tanzania, the United Republic of 3 (0%)
Chile 3 (0%)
Mauritius 3 (0%)
Georgia 3 (0%)
New Zealand 3 (0%)
Costa Rica 3 (0%)
Kenya 3 (0%)
Malta 2 (0%)
Latvia 2 (0%)
Myanmar 2 (0%)
Iran 2 (0%)
South Korea 2 (0%)
Moldova, The Republic of 2 (0%)
Hong Kong (China) 2 (0%)
Taiwan (China) 2 (0%)
Slovenia 2 (0%)
Uganda 2 (0%)
Switzerland 1 (0%)
Macedonia 1 (0%)
Uzbekistan 1 (0%)
Cambodia 1 (0%)
Argentina 1 (0%)
Barbados 1 (0%)
European Union location 1 (0%)
Syrian Arab Republic 1 (0%)
Fiji 1 (0%)
Ghana 1 (0%)
United Arab Emirates 1 (0%)
Israel 1 (0%)
Belarus 1 (0%)
Serbia 1 (0%)
Togo 1 (0%)
Mozambique 1 (0%)
Macao 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
Wed Aug 14 10:30:14 2024