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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
1937 131 1
Downloads per country

United States of America 182 (9%)
Sweden 174 (9%)
India 145 (7%)
United Kingdom of Great Britain and Northern Ireland 122 (6%)
Netherlands (Kingdom of the) 104 (5%)
Germany 73 (4%)
Italy 69 (4%)
France 61 (3%)
South Africa 58 (3%)
Russian Federation 42 (2%)
Indonesia 40 (2%)
Belgium 37 (2%)
Ukraine 36 (2%)
Unknown 33 (2%)
Hong Kong (China) 33 (2%)
Portugal 32 (2%)
Switzerland 30 (2%)
China 29 (1%)
Spain 27 (1%)
Singapore 24 (1%)
Tanzania, the United Republic of 22 (1%)
Nigeria 22 (1%)
Poland 22 (1%)
Thailand 21 (1%)
Taiwan (China) 21 (1%)
Kenya 20 (1%)
Finland 20 (1%)
Peru 20 (1%)
Mauritius 18 (1%)
Norway 17 (1%)
Brazil 16 (1%)
Turkiye 16 (1%)
Austria 15 (1%)
Australia 14 (1%)
Denmark 13 (1%)
Czechia 12 (1%)
South Korea 12 (1%)
Malaysia 12 (1%)
Romania 12 (1%)
Latvia 11 (1%)
Morocco 11 (1%)
Ireland 11 (1%)
Canada 11 (1%)
Estonia 10 (1%)
Argentina 10 (1%)
Ethiopia 10 (1%)
Cyprus 10 (1%)
Zimbabwe 9 (0%)
Greece 8 (0%)
Egypt 8 (0%)
Philippines 7 (0%)
Japan 7 (0%)
Mexico 7 (0%)
Ghana 6 (0%)
Israel 6 (0%)
Lithuania 6 (0%)
Armenia 6 (0%)
Pakistan 6 (0%)
Hungary 5 (0%)
Chile 5 (0%)
Slovenia 5 (0%)
Croatia 5 (0%)
Malta 4 (0%)
Bangladesh 4 (0%)
Georgia 4 (0%)
Nepal 4 (0%)
Serbia 4 (0%)
New Zealand 3 (0%)
Eswatini 3 (0%)
Bulgaria 3 (0%)
Azerbaijan 3 (0%)
Malawi 3 (0%)
Luxembourg 3 (0%)
Viet Nam 3 (0%)
Colombia 3 (0%)
Madagascar 2 (0%)
Qatar 2 (0%)
Honduras 2 (0%)
Trinidad and Tobago 2 (0%)
Dominican Republic 2 (0%)
Aruba 2 (0%)
Seychelles 2 (0%)
Myanmar 2 (0%)
United Arab Emirates 2 (0%)
Iceland 2 (0%)
Uruguay 1 (0%)
Rwanda 1 (0%)
Botswana 1 (0%)
Mongolia 1 (0%)
Saudi Arabia 1 (0%)
Cambodia 1 (0%)
Kuwait 1 (0%)
Uzbekistan 1 (0%)
Slovakia 1 (0%)
Cote d'Ivoire 1 (0%)
Kyrgyzstan 1 (0%)
Macedonia 1 (0%)
Isle of Man 1 (0%)
Paraguay 1 (0%)
Uganda 1 (0%)
Cabo Verde 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
Sun Aug 3 08:44:48 2025