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Record
Title
The Allocation of Residual Profits Deriving from Intangibles in a Transfer Pricing Context
Type
Student Paper
Publ. year
2017
Author/s
Gassauer-Fleissner, Fiona
Department/s
Department of Business Law
In LUP since
2017-06-14
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1080 2 2
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United States of America 184 (17%)
Germany 127 (12%)
United Kingdom of Great Britain and Northern Ireland 69 (6%)
Sweden 60 (6%)
Netherlands (Kingdom of the) 53 (5%)
Taiwan (China) 52 (5%)
China 47 (4%)
India 34 (3%)
France 30 (3%)
Italy 28 (3%)
Russian Federation 24 (2%)
Indonesia 21 (2%)
Belgium 20 (2%)
Hong Kong (China) 19 (2%)
Switzerland 19 (2%)
Australia 18 (2%)
Austria 14 (1%)
Canada 13 (1%)
Brazil 13 (1%)
Spain 13 (1%)
Czechia 12 (1%)
Poland 12 (1%)
South Africa 12 (1%)
Unknown 11 (1%)
Finland 10 (1%)
Portugal 10 (1%)
Japan 10 (1%)
Denmark 10 (1%)
Norway 8 (1%)
Nigeria 7 (1%)
Luxembourg 6 (1%)
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Malaysia 5 (0%)
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Slovenia 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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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 29 08:47:08 2026