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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
1764 205 14
Downloads per country

Sweden 166 (9%)
United States of America 132 (7%)
India 132 (7%)
United Kingdom of Great Britain and Northern Ireland 110 (6%)
Netherlands (Kingdom of the) 97 (5%)
Germany 71 (4%)
Italy 64 (4%)
France 57 (3%)
South Africa 55 (3%)
Russian Federation 41 (2%)
Ukraine 36 (2%)
Indonesia 33 (2%)
Unknown 31 (2%)
Portugal 30 (2%)
Belgium 29 (2%)
Hong Kong (China) 28 (2%)
Switzerland 26 (1%)
Spain 25 (1%)
China 24 (1%)
Singapore 22 (1%)
Tanzania, the United Republic of 22 (1%)
Taiwan (China) 21 (1%)
Poland 21 (1%)
Kenya 20 (1%)
Peru 20 (1%)
Nigeria 19 (1%)
Thailand 19 (1%)
Mauritius 18 (1%)
Finland 17 (1%)
Norway 17 (1%)
Brazil 16 (1%)
Turkiye 16 (1%)
Austria 15 (1%)
Australia 13 (1%)
Czechia 12 (1%)
Malaysia 12 (1%)
Denmark 12 (1%)
Romania 11 (1%)
Ireland 11 (1%)
Morocco 11 (1%)
Latvia 11 (1%)
South Korea 11 (1%)
Canada 10 (1%)
Ethiopia 10 (1%)
Cyprus 10 (1%)
Estonia 10 (1%)
Argentina 10 (1%)
Zimbabwe 9 (1%)
Greece 8 (0%)
Japan 7 (0%)
Egypt 7 (0%)
Ghana 6 (0%)
Armenia 6 (0%)
Pakistan 6 (0%)
Mexico 6 (0%)
Israel 6 (0%)
Philippines 5 (0%)
Hungary 5 (0%)
Lithuania 5 (0%)
Croatia 5 (0%)
Nepal 4 (0%)
Malta 4 (0%)
Slovenia 4 (0%)
Georgia 4 (0%)
Chile 4 (0%)
Azerbaijan 3 (0%)
Eswatini 3 (0%)
Bangladesh 3 (0%)
Colombia 3 (0%)
Viet Nam 3 (0%)
Bulgaria 3 (0%)
Luxembourg 3 (0%)
Dominican Republic 2 (0%)
Honduras 2 (0%)
Aruba 2 (0%)
Qatar 2 (0%)
Trinidad and Tobago 2 (0%)
Myanmar 2 (0%)
New Zealand 2 (0%)
United Arab Emirates 2 (0%)
Seychelles 2 (0%)
Madagascar 2 (0%)
Malawi 2 (0%)
Cote d'Ivoire 1 (0%)
Cabo Verde 1 (0%)
Serbia 1 (0%)
Rwanda 1 (0%)
Isle of Man 1 (0%)
Macedonia 1 (0%)
Uganda 1 (0%)
Cambodia 1 (0%)
Slovakia 1 (0%)
Mongolia 1 (0%)
Botswana 1 (0%)
Kyrgyzstan 1 (0%)
Saudi Arabia 1 (0%)
Kuwait 1 (0%)
Uruguay 1 (0%)
Uzbekistan 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 Sep 24 08:39:58 2024