Skip to main content
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
1533 3 3
Downloads per country

Germany 305 (20%)
United States of America 201 (13%)
Sweden 106 (7%)
Netherlands (Kingdom of the) 84 (5%)
United Kingdom of Great Britain and Northern Ireland 69 (5%)
China 51 (3%)
Italy 50 (3%)
Indonesia 36 (2%)
Spain 31 (2%)
South Africa 29 (2%)
Russian Federation 29 (2%)
Unknown 28 (2%)
India 27 (2%)
Bulgaria 25 (2%)
France 24 (2%)
Estonia 22 (1%)
Norway 22 (1%)
Austria 21 (1%)
Australia 19 (1%)
Canada 18 (1%)
Turkiye 17 (1%)
Croatia 16 (1%)
Portugal 14 (1%)
Viet Nam 13 (1%)
Morocco 13 (1%)
Finland 13 (1%)
Greece 12 (1%)
Hungary 11 (1%)
Belgium 11 (1%)
Nigeria 10 (1%)
Japan 10 (1%)
Thailand 8 (1%)
Slovakia 8 (1%)
Lithuania 8 (1%)
Cote d'Ivoire 8 (1%)
Luxembourg 8 (1%)
Singapore 8 (1%)
Mauritius 7 (0%)
Peru 7 (0%)
Ireland 7 (0%)
Malaysia 7 (0%)
Brazil 6 (0%)
Cyprus 6 (0%)
Czechia 5 (0%)
Denmark 5 (0%)
Ukraine 5 (0%)
Romania 4 (0%)
Bolivia 4 (0%)
Poland 4 (0%)
Uzbekistan 4 (0%)
Iceland 4 (0%)
Tanzania, the United Republic of 3 (0%)
Costa Rica 3 (0%)
Kenya 3 (0%)
Chile 3 (0%)
Mexico 3 (0%)
Georgia 3 (0%)
Hong Kong (China) 3 (0%)
Zimbabwe 3 (0%)
New Zealand 3 (0%)
South Korea 3 (0%)
United Arab Emirates 3 (0%)
Barbados 2 (0%)
Moldova, The Republic of 2 (0%)
Ghana 2 (0%)
Argentina 2 (0%)
Uganda 2 (0%)
Latvia 2 (0%)
Iran 2 (0%)
Taiwan (China) 2 (0%)
Myanmar 2 (0%)
Slovenia 2 (0%)
Malta 2 (0%)
Macedonia 1 (0%)
Burkina Faso 1 (0%)
Mozambique 1 (0%)
Fiji 1 (0%)
Switzerland 1 (0%)
Philippines 1 (0%)
Israel 1 (0%)
Malawi 1 (0%)
Macao 1 (0%)
Syrian Arab Republic 1 (0%)
Belarus 1 (0%)
European Union location 1 (0%)
Pakistan 1 (0%)
Serbia 1 (0%)
Togo 1 (0%)
Cambodia 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
Tue Jan 20 08:38:22 2026