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Record
Title
Does the taxation of permanent establishment ensure source-based taxation on business profits? - An analysis of cross-border services
Type
Student Paper
Publ. year
2018
Author/s
Masuchand, Thanissorn
Department/s
Department of Business Law
In LUP since
2018-06-07
Downloads

Total This Year This Month
1983 177 16
Downloads per country

United States of America 194 (10%)
Sweden 178 (9%)
India 153 (8%)
United Kingdom of Great Britain and Northern Ireland 124 (6%)
Netherlands (Kingdom of the) 104 (5%)
Germany 73 (4%)
Italy 69 (3%)
France 63 (3%)
South Africa 58 (3%)
Russian Federation 42 (2%)
Indonesia 40 (2%)
Belgium 37 (2%)
Ukraine 36 (2%)
Hong Kong (China) 33 (2%)
Unknown 33 (2%)
Portugal 32 (2%)
Switzerland 30 (2%)
China 29 (1%)
Spain 28 (1%)
Singapore 25 (1%)
Thailand 24 (1%)
Nigeria 22 (1%)
Tanzania, the United Republic of 22 (1%)
Poland 22 (1%)
Taiwan (China) 21 (1%)
Kenya 20 (1%)
Finland 20 (1%)
Peru 20 (1%)
Mauritius 18 (1%)
Brazil 17 (1%)
Norway 17 (1%)
Turkiye 16 (1%)
Australia 16 (1%)
Austria 15 (1%)
Denmark 14 (1%)
Latvia 13 (1%)
Morocco 12 (1%)
Malaysia 12 (1%)
Romania 12 (1%)
Czechia 12 (1%)
South Korea 12 (1%)
Ireland 11 (1%)
Canada 11 (1%)
Cyprus 10 (1%)
Argentina 10 (1%)
Estonia 10 (1%)
Ethiopia 10 (1%)
Zimbabwe 9 (0%)
Japan 9 (0%)
Egypt 8 (0%)
Greece 8 (0%)
Philippines 8 (0%)
Chile 7 (0%)
Mexico 7 (0%)
Armenia 6 (0%)
Israel 6 (0%)
Ghana 6 (0%)
Pakistan 6 (0%)
Lithuania 6 (0%)
Slovenia 5 (0%)
Croatia 5 (0%)
Hungary 5 (0%)
Nepal 4 (0%)
Malta 4 (0%)
Serbia 4 (0%)
Bangladesh 4 (0%)
Georgia 4 (0%)
Viet Nam 4 (0%)
Azerbaijan 3 (0%)
Bulgaria 3 (0%)
Malawi 3 (0%)
Colombia 3 (0%)
Luxembourg 3 (0%)
New Zealand 3 (0%)
Eswatini 3 (0%)
Aruba 2 (0%)
United Arab Emirates 2 (0%)
Qatar 2 (0%)
Myanmar 2 (0%)
Iceland 2 (0%)
Trinidad and Tobago 2 (0%)
Honduras 2 (0%)
Madagascar 2 (0%)
Seychelles 2 (0%)
Dominican Republic 2 (0%)
Cote d'Ivoire 1 (0%)
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Rwanda 1 (0%)
Mongolia 1 (0%)
Cambodia 1 (0%)
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Paraguay 1 (0%)
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Macedonia 1 (0%)
Saudi Arabia 1 (0%)
Uzbekistan 1 (0%)
Kyrgyzstan 1 (0%)
Cabo Verde 1 (0%)
Botswana 1 (0%)
Slovakia 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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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
Fri Oct 17 08:43:49 2025