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Record
Title
VAT treatment of E-commerce intermediaries
Type
Student Paper
Publ. year
2017
Author/s
Testa, Matteo
Department/s
Department of Business Law
In LUP since
2017-06-14
Downloads

Total This Year This Month
3495 136 4
Downloads per country

United States of America 415 (12%)
United Kingdom of Great Britain and Northern Ireland 345 (10%)
Netherlands (Kingdom of the) 326 (9%)
Sweden 204 (6%)
Germany 182 (5%)
India 111 (3%)
China 86 (2%)
Belgium 77 (2%)
Russian Federation 75 (2%)
France 75 (2%)
Spain 75 (2%)
Indonesia 73 (2%)
Ireland 63 (2%)
Bulgaria 59 (2%)
Poland 58 (2%)
Italy 57 (2%)
Unknown 52 (1%)
Switzerland 51 (1%)
South Africa 51 (1%)
Ukraine 47 (1%)
Romania 40 (1%)
Singapore 40 (1%)
Portugal 40 (1%)
United Arab Emirates 39 (1%)
Lithuania 33 (1%)
Thailand 33 (1%)
Denmark 32 (1%)
Estonia 32 (1%)
Luxembourg 31 (1%)
Turkiye 31 (1%)
Malta 30 (1%)
Cyprus 30 (1%)
Hong Kong (China) 30 (1%)
Brazil 29 (1%)
Hungary 28 (1%)
Latvia 26 (1%)
Canada 25 (1%)
Australia 24 (1%)
Austria 22 (1%)
Finland 21 (1%)
Viet Nam 20 (1%)
Philippines 19 (1%)
Japan 18 (1%)
Morocco 17 (0%)
South Korea 16 (0%)
Czechia 16 (0%)
Croatia 15 (0%)
Greece 15 (0%)
Kenya 14 (0%)
Nigeria 13 (0%)
Malaysia 13 (0%)
Norway 12 (0%)
Albania 11 (0%)
Serbia 11 (0%)
Lebanon 11 (0%)
Slovenia 10 (0%)
Egypt 9 (0%)
Iran 8 (0%)
Belarus 8 (0%)
Macedonia 8 (0%)
Slovakia 7 (0%)
Mexico 7 (0%)
Bahrain 7 (0%)
New Zealand 7 (0%)
Pakistan 6 (0%)
Taiwan (China) 5 (0%)
Myanmar 5 (0%)
Cambodia 5 (0%)
Saudi Arabia 5 (0%)
Ethiopia 5 (0%)
Chile 4 (0%)
Aruba 4 (0%)
Tanzania, the United Republic of 4 (0%)
Cote d'Ivoire 4 (0%)
Mauritius 4 (0%)
Ghana 4 (0%)
Zimbabwe 3 (0%)
Bangladesh 3 (0%)
Argentina 3 (0%)
Bosnia and Herzegovina 3 (0%)
Israel 3 (0%)
Georgia 3 (0%)
Iceland 2 (0%)
Trinidad and Tobago 2 (0%)
Benin 2 (0%)
Moldova, The Republic of 2 (0%)
Kazakhstan 2 (0%)
Seychelles 1 (0%)
Botswana 1 (0%)
Eswatini 1 (0%)
Barbados 1 (0%)
Isle of Man 1 (0%)
Namibia 1 (0%)
Montenegro 1 (0%)
Nepal 1 (0%)
Andorra 1 (0%)
Congo 1 (0%)
Honduras 1 (0%)
Jordan 1 (0%)
Fiji 1 (0%)
Cameroon 1 (0%)
Peru 1 (0%)
Sao Tome and Principe 1 (0%)
Colombia 1 (0%)
Bahamas 1 (0%)
Nicaragua 1 (0%)
Oman 1 (0%)
Bolivia 1 (0%)
Sri Lanka 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
Tue Oct 21 08:41:34 2025