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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
1545 292 50
Downloads per country

United States of America 238 (15%)
Sweden 204 (13%)
Netherlands (Kingdom of the) 153 (10%)
Germany 121 (8%)
United Kingdom of Great Britain and Northern Ireland 56 (4%)
Bulgaria 52 (3%)
China 48 (3%)
France 44 (3%)
Spain 38 (2%)
Italy 35 (2%)
South Africa 33 (2%)
India 31 (2%)
Russian Federation 24 (2%)
Morocco 22 (1%)
Norway 21 (1%)
Turkiye 21 (1%)
Hong Kong (China) 18 (1%)
Austria 18 (1%)
Belgium 17 (1%)
Indonesia 17 (1%)
Unknown 17 (1%)
Canada 16 (1%)
Poland 16 (1%)
Portugal 15 (1%)
Switzerland 15 (1%)
Finland 15 (1%)
Latvia 14 (1%)
Czechia 13 (1%)
Taiwan (China) 12 (1%)
Thailand 11 (1%)
Cote d'Ivoire 11 (1%)
Denmark 9 (1%)
Nigeria 9 (1%)
Romania 9 (1%)
Ireland 8 (1%)
Kenya 7 (0%)
Viet Nam 6 (0%)
South Korea 6 (0%)
Japan 6 (0%)
Ethiopia 6 (0%)
Brazil 6 (0%)
Cyprus 5 (0%)
Iran 5 (0%)
Uganda 5 (0%)
Peru 5 (0%)
Mexico 5 (0%)
Bosnia and Herzegovina 5 (0%)
Australia 5 (0%)
Philippines 4 (0%)
Israel 4 (0%)
Malaysia 4 (0%)
Lithuania 4 (0%)
Kyrgyzstan 4 (0%)
Pakistan 3 (0%)
Tanzania, the United Republic of 3 (0%)
Singapore 3 (0%)
Bangladesh 3 (0%)
Venezuela 3 (0%)
Greece 3 (0%)
Ukraine 3 (0%)
Macedonia 2 (0%)
Myanmar 2 (0%)
Namibia 2 (0%)
Benin 2 (0%)
United Arab Emirates 2 (0%)
Croatia 2 (0%)
Slovenia 2 (0%)
Moldova, The Republic of 1 (0%)
Costa Rica 1 (0%)
Sri Lanka 1 (0%)
Algeria 1 (0%)
Estonia 1 (0%)
Zimbabwe 1 (0%)
Colombia 1 (0%)
Kuwait 1 (0%)
Montenegro 1 (0%)
Georgia 1 (0%)
New Zealand 1 (0%)
Saudi Arabia 1 (0%)
Eswatini 1 (0%)
Luxembourg 1 (0%)
Egypt 1 (0%)
Serbia 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
Thu Sep 19 08:45:00 2024