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Record
Title
How can the proposed changes to the OECD tax model convention in action 1 and action 7 counter the issue of an artificial avoidance of a PE status?
Type
Student Paper
Publ. year
2016
Author/s
Wettersten, Maria
Department/s
Department of Business Law
In LUP since
2016-06-17
Downloads

Total This Year This Month
1223 0 0
Downloads per country

United States of America 118 (10%)
Germany 110 (9%)
United Kingdom of Great Britain and Northern Ireland 93 (8%)
Sweden 83 (7%)
Netherlands (Kingdom of the) 75 (6%)
China 63 (5%)
Denmark 46 (4%)
Italy 41 (3%)
Portugal 31 (3%)
India 26 (2%)
Russian Federation 25 (2%)
Brazil 24 (2%)
France 20 (2%)
South Africa 19 (2%)
Australia 19 (2%)
Finland 19 (2%)
Singapore 19 (2%)
Ukraine 19 (2%)
Indonesia 18 (1%)
Canada 17 (1%)
Spain 16 (1%)
Unknown 16 (1%)
Norway 15 (1%)
Uzbekistan 14 (1%)
Poland 13 (1%)
Thailand 12 (1%)
Switzerland 12 (1%)
Estonia 11 (1%)
Austria 10 (1%)
Hong Kong (China) 9 (1%)
Czechia 9 (1%)
Greece 9 (1%)
Belgium 9 (1%)
Morocco 8 (1%)
Cyprus 7 (1%)
Serbia 7 (1%)
Lithuania 7 (1%)
Malaysia 6 (0%)
Japan 6 (0%)
New Zealand 6 (0%)
Ireland 6 (0%)
Turkiye 6 (0%)
Peru 6 (0%)
Romania 6 (0%)
Bangladesh 5 (0%)
Taiwan (China) 5 (0%)
Tanzania, the United Republic of 4 (0%)
Bosnia and Herzegovina 4 (0%)
Mauritius 4 (0%)
Mexico 4 (0%)
Uganda 4 (0%)
Viet Nam 4 (0%)
Kenya 4 (0%)
Malta 4 (0%)
Albania 4 (0%)
Bulgaria 3 (0%)
Philippines 3 (0%)
Israel 3 (0%)
Curacao 3 (0%)
Sri Lanka 3 (0%)
Nigeria 3 (0%)
Croatia 3 (0%)
Iceland 3 (0%)
Latvia 3 (0%)
Hungary 2 (0%)
Luxembourg 2 (0%)
Armenia 2 (0%)
Azerbaijan 2 (0%)
South Korea 2 (0%)
Ethiopia 2 (0%)
Tunisia 2 (0%)
Georgia 2 (0%)
Slovakia 2 (0%)
Pakistan 1 (0%)
Botswana 1 (0%)
Cambodia 1 (0%)
Zambia 1 (0%)
Nepal 1 (0%)
Moldova, The Republic of 1 (0%)
Kyrgyzstan 1 (0%)
Iran 1 (0%)
Lao People's Democratic Republic 1 (0%)
Suriname 1 (0%)
Bahrain 1 (0%)
Malawi 1 (0%)
Argentina 1 (0%)
Algeria 1 (0%)
Slovenia 1 (0%)
Uruguay 1 (0%)
Burkina Faso 1 (0%)
Syrian Arab Republic 1 (0%)
Seychelles 1 (0%)
Chile 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
Thu Jan 1 08:20:03 2026