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Record
Title
The Principal Purpose Test under BEPS Action 6: Does the OECD Proposal Fit the EU Legal Framework?
Type
Student Paper
Publ. year
2016
Author/s
Koriak, Oleksandr
Department/s
Department of Business Law
In LUP since
2016-06-14
Downloads

Total This Year This Month
2744 111 5
Downloads per country

Netherlands (Kingdom of the) 220 (8%)
Sweden 200 (7%)
United States of America 192 (7%)
Germany 186 (7%)
United Kingdom of Great Britain and Northern Ireland 154 (6%)
India 139 (5%)
Italy 109 (4%)
China 109 (4%)
Russian Federation 108 (4%)
Ukraine 81 (3%)
Portugal 58 (2%)
France 57 (2%)
Austria 54 (2%)
Indonesia 53 (2%)
Switzerland 48 (2%)
Brazil 48 (2%)
Spain 47 (2%)
Thailand 46 (2%)
Japan 45 (2%)
Finland 43 (2%)
Belgium 41 (1%)
Poland 34 (1%)
Serbia 34 (1%)
Luxembourg 32 (1%)
Malta 32 (1%)
Hong Kong (China) 30 (1%)
Canada 30 (1%)
South Korea 29 (1%)
Unknown 28 (1%)
South Africa 25 (1%)
Turkiye 25 (1%)
Singapore 23 (1%)
Ireland 20 (1%)
Mexico 20 (1%)
Norway 20 (1%)
Denmark 19 (1%)
Australia 19 (1%)
Hungary 19 (1%)
Cyprus 16 (1%)
Greece 15 (1%)
Bulgaria 14 (1%)
Colombia 13 (0%)
Iceland 11 (0%)
Mauritius 11 (0%)
Slovakia 11 (0%)
Lithuania 10 (0%)
United Arab Emirates 10 (0%)
Kazakhstan 9 (0%)
Taiwan (China) 9 (0%)
Morocco 8 (0%)
Malaysia 7 (0%)
Peru 7 (0%)
New Zealand 6 (0%)
Israel 6 (0%)
Czechia 6 (0%)
Kenya 6 (0%)
Uruguay 5 (0%)
Moldova, The Republic of 4 (0%)
Pakistan 4 (0%)
Tanzania, the United Republic of 4 (0%)
Nigeria 4 (0%)
Iran 3 (0%)
Qatar 3 (0%)
Mongolia 3 (0%)
Azerbaijan 3 (0%)
Viet Nam 3 (0%)
Romania 3 (0%)
Philippines 3 (0%)
Aruba 3 (0%)
Chile 2 (0%)
Uganda 2 (0%)
Liechtenstein 2 (0%)
Croatia 2 (0%)
Costa Rica 2 (0%)
Georgia 2 (0%)
Saudi Arabia 2 (0%)
Macedonia 2 (0%)
Argentina 2 (0%)
Ghana 2 (0%)
Barbados 2 (0%)
Egypt 2 (0%)
Bosnia and Herzegovina 2 (0%)
Ethiopia 1 (0%)
Andorra 1 (0%)
Estonia 1 (0%)
Cambodia 1 (0%)
Lebanon 1 (0%)
Lao People's Democratic Republic 1 (0%)
Lesotho 1 (0%)
Tunisia 1 (0%)
Latvia 1 (0%)
Nepal 1 (0%)
Monaco 1 (0%)
Kuwait 1 (0%)
Suriname 1 (0%)
Isle of Man 1 (0%)
European Union location 1 (0%)
Namibia 1 (0%)
Sierra Leone 1 (0%)
Zambia 1 (0%)
Albania 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 Sep 19 08:45:00 2024