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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
740 61 9
Downloads per country

Sweden 93 (13%)
Germany 60 (8%)
Netherlands (Kingdom of the) 51 (7%)
United States of America 47 (6%)
United Kingdom of Great Britain and Northern Ireland 43 (6%)
China 41 (6%)
Indonesia 33 (4%)
India 29 (4%)
Turkiye 24 (3%)
Italy 19 (3%)
Portugal 18 (2%)
France 16 (2%)
Egypt 13 (2%)
South Korea 12 (2%)
Russian Federation 11 (1%)
Unknown 10 (1%)
Poland 9 (1%)
Brazil 9 (1%)
Hong Kong (China) 9 (1%)
Finland 8 (1%)
Nigeria 8 (1%)
Bosnia and Herzegovina 7 (1%)
Switzerland 7 (1%)
Philippines 7 (1%)
Austria 7 (1%)
Morocco 7 (1%)
Canada 6 (1%)
Spain 6 (1%)
Denmark 6 (1%)
Norway 6 (1%)
South Africa 6 (1%)
Iran 5 (1%)
Tanzania, the United Republic of 5 (1%)
Singapore 5 (1%)
Zimbabwe 5 (1%)
Japan 5 (1%)
Ukraine 5 (1%)
Viet Nam 4 (1%)
Belgium 4 (1%)
Australia 4 (1%)
Ghana 4 (1%)
Pakistan 4 (1%)
Ireland 4 (1%)
Lithuania 4 (1%)
Taiwan (China) 3 (0%)
Ethiopia 3 (0%)
Cyprus 3 (0%)
Thailand 3 (0%)
Malaysia 3 (0%)
Greece 3 (0%)
Kenya 3 (0%)
Peru 2 (0%)
Hungary 2 (0%)
Romania 2 (0%)
Tunisia 2 (0%)
Bulgaria 2 (0%)
Cambodia 2 (0%)
Bangladesh 2 (0%)
Saudi Arabia 2 (0%)
Mauritius 1 (0%)
New Zealand 1 (0%)
Palestinian Territory 1 (0%)
Moldova, The Republic of 1 (0%)
Qatar 1 (0%)
Malawi 1 (0%)
Croatia 1 (0%)
Georgia 1 (0%)
Belize 1 (0%)
Algeria 1 (0%)
Slovakia 1 (0%)
Curacao 1 (0%)
United Arab Emirates 1 (0%)
Zambia 1 (0%)
Lao People's Democratic Republic 1 (0%)
Latvia 1 (0%)
Albania 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
Sun Jul 27 08:29:52 2025