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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
1370 6 6
Downloads per country

United States of America 218 (16%)
Sweden 195 (15%)
Netherlands (Kingdom of the) 77 (6%)
Germany 68 (5%)
Italy 63 (5%)
China 46 (3%)
Poland 43 (3%)
South Africa 38 (3%)
Belgium 36 (3%)
Denmark 36 (3%)
United Kingdom of Great Britain and Northern Ireland 35 (3%)
Finland 31 (2%)
Thailand 30 (2%)
France 28 (2%)
Hong Kong (China) 24 (2%)
Nigeria 22 (2%)
Portugal 22 (2%)
Bulgaria 19 (1%)
Spain 17 (1%)
Romania 16 (1%)
Austria 16 (1%)
Ireland 15 (1%)
Viet Nam 15 (1%)
Unknown 14 (1%)
India 13 (1%)
Croatia 13 (1%)
Latvia 12 (1%)
Canada 11 (1%)
Taiwan (China) 10 (1%)
Singapore 9 (1%)
Turkiye 8 (1%)
Estonia 7 (1%)
Norway 7 (1%)
Greece 7 (1%)
Indonesia 7 (1%)
Luxembourg 7 (1%)
Japan 6 (0%)
Czechia 6 (0%)
Bangladesh 6 (0%)
Malta 5 (0%)
Slovakia 5 (0%)
Iran 5 (0%)
Cote d'Ivoire 4 (0%)
Ukraine 4 (0%)
Morocco 4 (0%)
Cyprus 4 (0%)
Malaysia 4 (0%)
South Korea 4 (0%)
Lithuania 4 (0%)
Switzerland 4 (0%)
Pakistan 3 (0%)
Uganda 3 (0%)
Saudi Arabia 2 (0%)
Bolivia 2 (0%)
United Arab Emirates 2 (0%)
Senegal 2 (0%)
Hungary 2 (0%)
New Zealand 1 (0%)
Burkina Faso 1 (0%)
Benin 1 (0%)
Serbia 1 (0%)
Chile 1 (0%)
Togo 1 (0%)
Brazil 1 (0%)
Moldova, The Republic of 1 (0%)
Afghanistan 1 (0%)
Russian Federation 1 (0%)
Australia 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 Jan 28 08:32:42 2026