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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
1925 84 7
Downloads per country

Germany 438 (23%)
United States of America 224 (12%)
Sweden 120 (6%)
United Kingdom of Great Britain and Northern Ireland 118 (6%)
Netherlands (Kingdom of the) 116 (6%)
India 72 (4%)
China 60 (3%)
Italy 43 (2%)
Ukraine 41 (2%)
France 40 (2%)
Indonesia 36 (2%)
Australia 33 (2%)
Poland 33 (2%)
Denmark 31 (2%)
Belgium 29 (2%)
Taiwan (China) 27 (1%)
Brazil 27 (1%)
Russian Federation 27 (1%)
Hong Kong (China) 26 (1%)
Finland 21 (1%)
Canada 21 (1%)
Norway 19 (1%)
Thailand 19 (1%)
Spain 19 (1%)
Ireland 15 (1%)
Switzerland 14 (1%)
Japan 14 (1%)
Austria 13 (1%)
Unknown 13 (1%)
Romania 12 (1%)
South Korea 11 (1%)
South Africa 11 (1%)
Greece 10 (1%)
Malaysia 10 (1%)
Peru 10 (1%)
Portugal 10 (1%)
Singapore 9 (0%)
Luxembourg 9 (0%)
Nigeria 8 (0%)
United Arab Emirates 7 (0%)
Viet Nam 6 (0%)
Tanzania, the United Republic of 5 (0%)
Zimbabwe 5 (0%)
Turkiye 5 (0%)
Cyprus 4 (0%)
Mexico 4 (0%)
Israel 4 (0%)
Lithuania 4 (0%)
Iran 4 (0%)
Bulgaria 4 (0%)
Hungary 3 (0%)
Iceland 3 (0%)
New Zealand 3 (0%)
Czechia 3 (0%)
Moldova, The Republic of 3 (0%)
Bangladesh 3 (0%)
Kenya 3 (0%)
Croatia 3 (0%)
Mauritius 3 (0%)
Malta 3 (0%)
Myanmar 2 (0%)
Ghana 2 (0%)
Macedonia 2 (0%)
Saudi Arabia 2 (0%)
Malawi 2 (0%)
Tunisia 2 (0%)
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Egypt 2 (0%)
Cameroon 1 (0%)
Pakistan 1 (0%)
Georgia 1 (0%)
Cote d'Ivoire 1 (0%)
Togo 1 (0%)
Åland Islands 1 (0%)
Curacao 1 (0%)
Colombia 1 (0%)
Latvia 1 (0%)
Argentina 1 (0%)
Cambodia 1 (0%)
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Uganda 1 (0%)
Slovakia 1 (0%)
Sri Lanka 1 (0%)
Serbia 1 (0%)
Morocco 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.

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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
Sun Jul 27 08:29:52 2025