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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
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2939 15 11
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Sweden 211 (7%)
Germany 191 (7%)
United Kingdom of Great Britain and Northern Ireland 156 (5%)
India 141 (5%)
China 118 (4%)
Italy 110 (4%)
Russian Federation 109 (4%)
Ukraine 84 (3%)
France 65 (2%)
Portugal 61 (2%)
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Austria 55 (2%)
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Spain 49 (2%)
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Thailand 47 (2%)
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Finland 43 (1%)
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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
Sat Feb 14 08:51:39 2026