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Record
Title
European Commission's proposal to implement a new permanent establishment nexus based on significant digital presence - Is it compliant with the EU Law and international tax principles?
Type
Student Paper
Publ. year
2018
Author/s
Nogueira, Lara
Department/s
Department of Business Law
In LUP since
2018-06-14
Downloads

Total This Year This Month
2498 614 4
Downloads per country

United States of America 562 (22%)
Sweden 209 (8%)
Netherlands (Kingdom of the) 185 (7%)
Germany 148 (6%)
United Kingdom of Great Britain and Northern Ireland 97 (4%)
France 78 (3%)
Bulgaria 76 (3%)
China 72 (3%)
South Africa 67 (3%)
Thailand 62 (2%)
Spain 52 (2%)
Italy 52 (2%)
Russian Federation 52 (2%)
Nigeria 51 (2%)
Morocco 47 (2%)
Norway 38 (2%)
India 38 (2%)
Hong Kong (China) 36 (1%)
Cote d'Ivoire 35 (1%)
Unknown 31 (1%)
Canada 27 (1%)
Turkiye 26 (1%)
Poland 25 (1%)
Taiwan (China) 21 (1%)
Austria 19 (1%)
Indonesia 18 (1%)
Romania 18 (1%)
Belgium 18 (1%)
Latvia 17 (1%)
Switzerland 17 (1%)
Malaysia 16 (1%)
Ukraine 16 (1%)
Portugal 16 (1%)
Czechia 15 (1%)
Finland 15 (1%)
Australia 13 (1%)
Uganda 12 (0%)
Lithuania 12 (0%)
Viet Nam 12 (0%)
Cyprus 12 (0%)
Kenya 12 (0%)
Denmark 10 (0%)
Japan 9 (0%)
Singapore 8 (0%)
Brazil 8 (0%)
Ireland 8 (0%)
Croatia 8 (0%)
Bangladesh 7 (0%)
South Korea 7 (0%)
Iran 7 (0%)
Ethiopia 6 (0%)
Mexico 6 (0%)
Bosnia and Herzegovina 5 (0%)
Philippines 5 (0%)
Peru 5 (0%)
Kyrgyzstan 4 (0%)
Tanzania, the United Republic of 4 (0%)
Israel 4 (0%)
Greece 3 (0%)
Myanmar 3 (0%)
Pakistan 3 (0%)
New Zealand 3 (0%)
Hungary 3 (0%)
United Arab Emirates 3 (0%)
Venezuela 3 (0%)
Benin 2 (0%)
Slovenia 2 (0%)
Egypt 2 (0%)
Namibia 2 (0%)
Macedonia 2 (0%)
Georgia 1 (0%)
Luxembourg 1 (0%)
Montenegro 1 (0%)
Algeria 1 (0%)
Kuwait 1 (0%)
Saudi Arabia 1 (0%)
Senegal 1 (0%)
Moldova, The Republic of 1 (0%)
Eswatini 1 (0%)
Qatar 1 (0%)
Estonia 1 (0%)
Costa Rica 1 (0%)
Sri Lanka 1 (0%)
Colombia 1 (0%)
Serbia 1 (0%)
Zimbabwe 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
Mon Dec 29 08:26:16 2025