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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
1528 80 18
Downloads per country

Germany 305 (20%)
United States of America 199 (13%)
Sweden 106 (7%)
Netherlands (Kingdom of the) 84 (6%)
United Kingdom of Great Britain and Northern Ireland 69 (5%)
Italy 50 (3%)
China 50 (3%)
Indonesia 36 (2%)
Spain 31 (2%)
Russian Federation 29 (2%)
South Africa 29 (2%)
Unknown 28 (2%)
India 27 (2%)
Bulgaria 25 (2%)
France 24 (2%)
Norway 22 (1%)
Estonia 22 (1%)
Austria 21 (1%)
Australia 19 (1%)
Canada 18 (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%)
Cote d'Ivoire 8 (1%)
Slovakia 8 (1%)
Luxembourg 8 (1%)
Singapore 8 (1%)
Thailand 8 (1%)
Lithuania 8 (1%)
Mauritius 7 (0%)
Peru 7 (0%)
Malaysia 7 (0%)
Ireland 7 (0%)
Cyprus 6 (0%)
Brazil 6 (0%)
Denmark 5 (0%)
Czechia 5 (0%)
Ukraine 5 (0%)
Bolivia 4 (0%)
Uzbekistan 4 (0%)
Poland 4 (0%)
Iceland 4 (0%)
Romania 4 (0%)
United Arab Emirates 3 (0%)
Mexico 3 (0%)
Hong Kong (China) 3 (0%)
Kenya 3 (0%)
Chile 3 (0%)
Tanzania, the United Republic of 3 (0%)
Georgia 3 (0%)
South Korea 3 (0%)
New Zealand 3 (0%)
Costa Rica 3 (0%)
Zimbabwe 3 (0%)
Latvia 2 (0%)
Taiwan (China) 2 (0%)
Uganda 2 (0%)
Moldova, The Republic of 2 (0%)
Iran 2 (0%)
Barbados 2 (0%)
Argentina 2 (0%)
Myanmar 2 (0%)
Ghana 2 (0%)
Malta 2 (0%)
Slovenia 2 (0%)
Mozambique 1 (0%)
Syrian Arab Republic 1 (0%)
Israel 1 (0%)
Philippines 1 (0%)
Macedonia 1 (0%)
Switzerland 1 (0%)
Fiji 1 (0%)
European Union location 1 (0%)
Cambodia 1 (0%)
Burkina Faso 1 (0%)
Macao 1 (0%)
Serbia 1 (0%)
Malawi 1 (0%)
Pakistan 1 (0%)
Togo 1 (0%)
Belarus 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 Dec 24 08:25:38 2025