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Record
Title
VAT Grouping and the Cost-Sharing Exemption: Similarities, Differences, and their Interaction
Type
Student Paper
Publ. year
2018
Author/s
Iliopoulou, Anastasia-Kyriaki
Department/s
Department of Business Law
In LUP since
2018-06-15
Downloads

Total This Year This Month
1185 205 1
Downloads per country

Sweden 192 (16%)
United States of America 154 (13%)
Netherlands (Kingdom of the) 70 (6%)
Germany 63 (5%)
Italy 63 (5%)
China 43 (4%)
Poland 43 (4%)
Denmark 35 (3%)
South Africa 33 (3%)
Belgium 32 (3%)
United Kingdom of Great Britain and Northern Ireland 31 (3%)
Finland 31 (3%)
Thailand 25 (2%)
France 24 (2%)
Portugal 22 (2%)
Hong Kong (China) 21 (2%)
Bulgaria 19 (2%)
Spain 17 (1%)
Nigeria 16 (1%)
Ireland 15 (1%)
Austria 15 (1%)
Viet Nam 14 (1%)
Romania 13 (1%)
Croatia 13 (1%)
India 12 (1%)
Latvia 11 (1%)
Canada 11 (1%)
Unknown 10 (1%)
Taiwan (China) 10 (1%)
Singapore 8 (1%)
Norway 7 (1%)
Luxembourg 7 (1%)
Estonia 7 (1%)
Indonesia 7 (1%)
Greece 7 (1%)
Turkiye 7 (1%)
Japan 6 (1%)
Bangladesh 6 (1%)
Czechia 6 (1%)
Malta 5 (0%)
Switzerland 4 (0%)
Lithuania 4 (0%)
Ukraine 4 (0%)
South Korea 4 (0%)
Cote d'Ivoire 4 (0%)
Cyprus 4 (0%)
Uganda 3 (0%)
Slovakia 3 (0%)
Morocco 3 (0%)
Malaysia 3 (0%)
Pakistan 3 (0%)
Bolivia 2 (0%)
United Arab Emirates 2 (0%)
Senegal 2 (0%)
Saudi Arabia 2 (0%)
Togo 1 (0%)
Serbia 1 (0%)
Afghanistan 1 (0%)
Moldova, The Republic of 1 (0%)
Australia 1 (0%)
Benin 1 (0%)
Russian Federation 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
Sat Jun 7 08:34:04 2025