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Record
Title
Transfer Pricing Treatment of Transactions with Hard-to-Value Intangibles: Is BEPS Action 8 Based on the Arm’s Length Principle?
Type
Student Paper
Publ. year
2016
Author/s
Fedusiv, Oleh
Department/s
Department of Business Law
In LUP since
2016-06-14
Downloads

Total This Year This Month
2029 188 3
Downloads per country

Germany 440 (22%)
United States of America 260 (13%)
Sweden 122 (6%)
United Kingdom of Great Britain and Northern Ireland 122 (6%)
Netherlands (Kingdom of the) 118 (6%)
India 72 (4%)
China 64 (3%)
Italy 44 (2%)
Ukraine 41 (2%)
France 40 (2%)
Indonesia 38 (2%)
Brazil 37 (2%)
Poland 34 (2%)
Australia 34 (2%)
Denmark 31 (2%)
Belgium 30 (1%)
Russian Federation 28 (1%)
Hong Kong (China) 27 (1%)
Taiwan (China) 27 (1%)
Canada 24 (1%)
Finland 22 (1%)
Thailand 19 (1%)
Spain 19 (1%)
Norway 19 (1%)
Ireland 15 (1%)
Japan 14 (1%)
Unknown 14 (1%)
Switzerland 14 (1%)
Austria 13 (1%)
Romania 12 (1%)
South Africa 12 (1%)
South Korea 11 (1%)
Singapore 11 (1%)
Portugal 10 (0%)
Greece 10 (0%)
Peru 10 (0%)
Malaysia 10 (0%)
Nigeria 9 (0%)
Luxembourg 9 (0%)
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United Arab Emirates 7 (0%)
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Tanzania, the United Republic of 5 (0%)
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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.

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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 10 08:29:50 2025