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Record
Title
Tax Challenges of the Digital Economy: Does a Withholding Tax on Certain Digital Transactions Solve the Problem of Missing Taxation Rights, While Being In Line with EU-Law and the OECD Model Convention?
Type
Student Paper
Publ. year
2019
Author/s
Sparmann, Nina Kim Rica
Department/s
Department of Business Law
In LUP since
2019-06-12
Downloads

Total This Year This Month
654 64 1
Downloads per country

Sweden 91 (14%)
Germany 56 (9%)
Netherlands (Kingdom of the) 50 (8%)
United Kingdom of Great Britain and Northern Ireland 42 (6%)
United States of America 32 (5%)
China 23 (4%)
India 23 (4%)
Indonesia 23 (4%)
Italy 19 (3%)
Turkiye 18 (3%)
Portugal 18 (3%)
France 15 (2%)
Egypt 12 (2%)
South Korea 12 (2%)
Unknown 10 (2%)
Nigeria 8 (1%)
Austria 7 (1%)
Morocco 7 (1%)
Brazil 7 (1%)
Finland 7 (1%)
Hong Kong (China) 7 (1%)
Russian Federation 7 (1%)
Bosnia and Herzegovina 7 (1%)
Poland 7 (1%)
Switzerland 7 (1%)
South Africa 6 (1%)
Norway 6 (1%)
Canada 6 (1%)
Spain 6 (1%)
Denmark 6 (1%)
Tanzania, the United Republic of 5 (1%)
Zimbabwe 5 (1%)
Japan 5 (1%)
Philippines 5 (1%)
Ukraine 5 (1%)
Iran 5 (1%)
Singapore 4 (1%)
Belgium 4 (1%)
Pakistan 4 (1%)
Australia 4 (1%)
Lithuania 4 (1%)
Ireland 4 (1%)
Ghana 3 (0%)
Malaysia 3 (0%)
Ethiopia 3 (0%)
Cyprus 3 (0%)
Thailand 3 (0%)
Kenya 3 (0%)
Greece 3 (0%)
Tunisia 2 (0%)
Peru 2 (0%)
Cambodia 2 (0%)
Romania 2 (0%)
Hungary 2 (0%)
Bangladesh 2 (0%)
Taiwan (China) 2 (0%)
Bulgaria 2 (0%)
Mauritius 1 (0%)
Belize 1 (0%)
Albania 1 (0%)
Qatar 1 (0%)
Saudi Arabia 1 (0%)
New Zealand 1 (0%)
Georgia 1 (0%)
Slovakia 1 (0%)
Latvia 1 (0%)
Algeria 1 (0%)
Croatia 1 (0%)
Palestinian Territory 1 (0%)
Zambia 1 (0%)
Curacao 1 (0%)
Viet Nam 1 (0%)
Moldova, The Republic of 1 (0%)
United Arab Emirates 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.

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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
Thu Sep 26 08:43:05 2024