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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
1743 184 11
Downloads per country

Sweden 165 (9%)
India 130 (7%)
United States of America 129 (7%)
United Kingdom of Great Britain and Northern Ireland 109 (6%)
Netherlands (Kingdom of the) 97 (6%)
Germany 71 (4%)
Italy 64 (4%)
France 57 (3%)
South Africa 48 (3%)
Russian Federation 40 (2%)
Ukraine 36 (2%)
Indonesia 33 (2%)
Unknown 31 (2%)
Belgium 29 (2%)
Portugal 29 (2%)
Hong Kong (China) 26 (1%)
Switzerland 26 (1%)
Spain 25 (1%)
China 23 (1%)
Singapore 22 (1%)
Tanzania, the United Republic of 21 (1%)
Taiwan (China) 21 (1%)
Poland 21 (1%)
Peru 20 (1%)
Kenya 20 (1%)
Nigeria 19 (1%)
Thailand 19 (1%)
Mauritius 18 (1%)
Norway 17 (1%)
Finland 17 (1%)
Brazil 16 (1%)
Turkiye 16 (1%)
Austria 15 (1%)
Australia 13 (1%)
Malaysia 12 (1%)
Czechia 12 (1%)
Denmark 12 (1%)
Ireland 11 (1%)
Morocco 11 (1%)
Latvia 11 (1%)
Romania 11 (1%)
South Korea 11 (1%)
Estonia 10 (1%)
Cyprus 10 (1%)
Canada 10 (1%)
Ethiopia 10 (1%)
Argentina 10 (1%)
Zimbabwe 9 (1%)
Greece 8 (0%)
Egypt 7 (0%)
Japan 7 (0%)
Mexico 6 (0%)
Israel 6 (0%)
Pakistan 6 (0%)
Ghana 6 (0%)
Armenia 6 (0%)
Croatia 5 (0%)
Lithuania 5 (0%)
Philippines 5 (0%)
Hungary 5 (0%)
Nepal 4 (0%)
Malta 4 (0%)
Slovenia 4 (0%)
Georgia 4 (0%)
Eswatini 3 (0%)
Bulgaria 3 (0%)
Azerbaijan 3 (0%)
Luxembourg 3 (0%)
Chile 3 (0%)
Colombia 3 (0%)
Bangladesh 3 (0%)
Viet Nam 3 (0%)
Myanmar 2 (0%)
Aruba 2 (0%)
Honduras 2 (0%)
Madagascar 2 (0%)
Trinidad and Tobago 2 (0%)
Dominican Republic 2 (0%)
United Arab Emirates 2 (0%)
New Zealand 2 (0%)
Qatar 2 (0%)
Seychelles 2 (0%)
Malawi 2 (0%)
Uzbekistan 1 (0%)
Cote d'Ivoire 1 (0%)
Isle of Man 1 (0%)
Saudi Arabia 1 (0%)
Rwanda 1 (0%)
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Slovakia 1 (0%)
Mongolia 1 (0%)
Cambodia 1 (0%)
Uruguay 1 (0%)
Botswana 1 (0%)
Macedonia 1 (0%)
Uganda 1 (0%)
Kyrgyzstan 1 (0%)
Cabo Verde 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
Wed Aug 14 10:30:14 2024