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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
2715 82 3
Downloads per country

Netherlands (Kingdom of the) 220 (8%)
Sweden 199 (7%)
United States of America 187 (7%)
Germany 184 (7%)
United Kingdom of Great Britain and Northern Ireland 150 (6%)
India 137 (5%)
Italy 109 (4%)
China 107 (4%)
Russian Federation 105 (4%)
Ukraine 81 (3%)
Portugal 57 (2%)
France 57 (2%)
Austria 54 (2%)
Indonesia 53 (2%)
Brazil 48 (2%)
Switzerland 48 (2%)
Spain 47 (2%)
Thailand 45 (2%)
Japan 45 (2%)
Finland 43 (2%)
Belgium 41 (2%)
Poland 34 (1%)
Serbia 34 (1%)
Malta 32 (1%)
Luxembourg 32 (1%)
Hong Kong (China) 30 (1%)
Canada 29 (1%)
South Korea 29 (1%)
Unknown 28 (1%)
South Africa 25 (1%)
Singapore 23 (1%)
Turkiye 22 (1%)
Norway 20 (1%)
Ireland 20 (1%)
Mexico 20 (1%)
Hungary 19 (1%)
Denmark 19 (1%)
Australia 19 (1%)
Cyprus 16 (1%)
Greece 15 (1%)
Bulgaria 14 (1%)
Colombia 13 (0%)
Mauritius 11 (0%)
Slovakia 11 (0%)
Iceland 11 (0%)
Lithuania 10 (0%)
United Arab Emirates 10 (0%)
Taiwan (China) 9 (0%)
Kazakhstan 8 (0%)
Peru 7 (0%)
Morocco 7 (0%)
Malaysia 7 (0%)
New Zealand 6 (0%)
Israel 6 (0%)
Kenya 5 (0%)
Czechia 5 (0%)
Uruguay 5 (0%)
Moldova, The Republic of 4 (0%)
Tanzania, the United Republic of 4 (0%)
Pakistan 4 (0%)
Nigeria 4 (0%)
Romania 3 (0%)
Iran 3 (0%)
Azerbaijan 3 (0%)
Viet Nam 3 (0%)
Philippines 3 (0%)
Mongolia 3 (0%)
Qatar 3 (0%)
Aruba 3 (0%)
Saudi Arabia 2 (0%)
Ghana 2 (0%)
Macedonia 2 (0%)
Georgia 2 (0%)
Chile 2 (0%)
Egypt 2 (0%)
Bosnia and Herzegovina 2 (0%)
Argentina 2 (0%)
Barbados 2 (0%)
Liechtenstein 2 (0%)
Uganda 2 (0%)
Croatia 2 (0%)
Costa Rica 2 (0%)
Monaco 1 (0%)
Lebanon 1 (0%)
Namibia 1 (0%)
Kuwait 1 (0%)
European Union location 1 (0%)
Suriname 1 (0%)
Lao People's Democratic Republic 1 (0%)
Tunisia 1 (0%)
Latvia 1 (0%)
Lesotho 1 (0%)
Andorra 1 (0%)
Sierra Leone 1 (0%)
Cambodia 1 (0%)
Ethiopia 1 (0%)
Albania 1 (0%)
Isle of Man 1 (0%)
Estonia 1 (0%)
Zambia 1 (0%)
Nepal 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
Sun Jul 7 08:25:21 2024