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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
1399 338 19
Downloads per country

Germany 304 (22%)
United States of America 164 (12%)
Sweden 105 (8%)
Netherlands (Kingdom of the) 79 (6%)
United Kingdom of Great Britain and Northern Ireland 66 (5%)
Italy 50 (4%)
China 36 (3%)
Indonesia 33 (2%)
Spain 29 (2%)
India 26 (2%)
Unknown 24 (2%)
Russian Federation 23 (2%)
Norway 22 (2%)
Bulgaria 22 (2%)
Estonia 22 (2%)
France 19 (1%)
South Africa 19 (1%)
Australia 19 (1%)
Austria 18 (1%)
Canada 16 (1%)
Turkiye 16 (1%)
Croatia 16 (1%)
Finland 13 (1%)
Greece 12 (1%)
Portugal 12 (1%)
Morocco 12 (1%)
Hungary 11 (1%)
Belgium 11 (1%)
Japan 10 (1%)
Slovakia 8 (1%)
Luxembourg 8 (1%)
Viet Nam 8 (1%)
Malaysia 7 (1%)
Lithuania 7 (1%)
Ireland 7 (1%)
Singapore 7 (1%)
Peru 7 (1%)
Nigeria 6 (0%)
Thailand 6 (0%)
Brazil 6 (0%)
Cyprus 6 (0%)
Cote d'Ivoire 6 (0%)
Mauritius 6 (0%)
Ukraine 5 (0%)
Czechia 5 (0%)
Denmark 5 (0%)
Romania 4 (0%)
Iceland 4 (0%)
Poland 4 (0%)
Costa Rica 3 (0%)
Mexico 3 (0%)
Zimbabwe 3 (0%)
Tanzania, the United Republic of 3 (0%)
Chile 3 (0%)
New Zealand 3 (0%)
Kenya 3 (0%)
Georgia 3 (0%)
South Korea 2 (0%)
Hong Kong (China) 2 (0%)
Uganda 2 (0%)
Malta 2 (0%)
Slovenia 2 (0%)
Moldova, The Republic of 2 (0%)
Latvia 2 (0%)
Myanmar 2 (0%)
Iran 2 (0%)
Taiwan (China) 2 (0%)
Barbados 1 (0%)
Ghana 1 (0%)
Togo 1 (0%)
Belarus 1 (0%)
Argentina 1 (0%)
Cambodia 1 (0%)
Switzerland 1 (0%)
Fiji 1 (0%)
Macao 1 (0%)
Mozambique 1 (0%)
Syrian Arab Republic 1 (0%)
Israel 1 (0%)
United Arab Emirates 1 (0%)
Serbia 1 (0%)
Macedonia 1 (0%)
European Union location 1 (0%)
Uzbekistan 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
Mon Sep 23 08:36:03 2024