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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
3466 107 5
Downloads per country

United States of America 409 (12%)
United Kingdom of Great Britain and Northern Ireland 345 (10%)
Netherlands (Kingdom of the) 323 (9%)
Sweden 204 (6%)
Germany 182 (5%)
India 111 (3%)
China 84 (2%)
Belgium 77 (2%)
Spain 75 (2%)
Russian Federation 75 (2%)
France 75 (2%)
Indonesia 73 (2%)
Ireland 63 (2%)
Bulgaria 59 (2%)
Poland 58 (2%)
Italy 57 (2%)
Unknown 52 (2%)
South Africa 51 (1%)
Switzerland 51 (1%)
Ukraine 46 (1%)
Singapore 40 (1%)
Portugal 40 (1%)
Romania 40 (1%)
United Arab Emirates 39 (1%)
Lithuania 33 (1%)
Thailand 33 (1%)
Estonia 32 (1%)
Denmark 32 (1%)
Turkiye 31 (1%)
Luxembourg 31 (1%)
Hong Kong (China) 30 (1%)
Cyprus 30 (1%)
Malta 30 (1%)
Hungary 28 (1%)
Australia 24 (1%)
Latvia 24 (1%)
Canada 23 (1%)
Austria 22 (1%)
Finland 21 (1%)
Brazil 20 (1%)
Viet Nam 19 (1%)
Philippines 19 (1%)
Japan 18 (1%)
Morocco 17 (0%)
Czechia 16 (0%)
South Korea 16 (0%)
Greece 15 (0%)
Croatia 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%)
Macedonia 8 (0%)
Belarus 8 (0%)
Bahrain 7 (0%)
New Zealand 7 (0%)
Slovakia 7 (0%)
Mexico 6 (0%)
Pakistan 6 (0%)
Saudi Arabia 5 (0%)
Cambodia 5 (0%)
Myanmar 5 (0%)
Ethiopia 5 (0%)
Taiwan (China) 5 (0%)
Ghana 4 (0%)
Chile 4 (0%)
Mauritius 4 (0%)
Tanzania, the United Republic of 4 (0%)
Cote d'Ivoire 4 (0%)
Aruba 4 (0%)
Zimbabwe 3 (0%)
Bosnia and Herzegovina 3 (0%)
Bangladesh 3 (0%)
Israel 3 (0%)
Georgia 3 (0%)
Kazakhstan 2 (0%)
Iceland 2 (0%)
Trinidad and Tobago 2 (0%)
Benin 2 (0%)
Moldova, The Republic of 2 (0%)
Colombia 1 (0%)
Honduras 1 (0%)
Oman 1 (0%)
Isle of Man 1 (0%)
Namibia 1 (0%)
Sri Lanka 1 (0%)
Botswana 1 (0%)
Peru 1 (0%)
Congo 1 (0%)
Andorra 1 (0%)
Montenegro 1 (0%)
Nepal 1 (0%)
Nicaragua 1 (0%)
Barbados 1 (0%)
Bahamas 1 (0%)
Fiji 1 (0%)
Jordan 1 (0%)
Cameroon 1 (0%)
Bolivia 1 (0%)
Seychelles 1 (0%)
Sao Tome and Principe 1 (0%)
Eswatini 1 (0%)
Argentina 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 Aug 12 08:41:18 2025