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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
775 96 2
Downloads per country

Sweden 95 (12%)
Germany 61 (8%)
Netherlands (Kingdom of the) 51 (7%)
United States of America 48 (6%)
United Kingdom of Great Britain and Northern Ireland 44 (6%)
China 42 (5%)
Indonesia 33 (4%)
India 29 (4%)
Turkiye 25 (3%)
Italy 20 (3%)
Portugal 19 (2%)
France 16 (2%)
Brazil 14 (2%)
Egypt 13 (2%)
South Korea 12 (2%)
Russian Federation 11 (1%)
Unknown 10 (1%)
Poland 10 (1%)
Hong Kong (China) 9 (1%)
Finland 8 (1%)
Nigeria 8 (1%)
Canada 8 (1%)
Bosnia and Herzegovina 7 (1%)
Morocco 7 (1%)
Austria 7 (1%)
Switzerland 7 (1%)
Philippines 7 (1%)
South Africa 6 (1%)
Spain 6 (1%)
Denmark 6 (1%)
Singapore 6 (1%)
Norway 6 (1%)
Iran 5 (1%)
Ukraine 5 (1%)
Zimbabwe 5 (1%)
Japan 5 (1%)
Tanzania, the United Republic of 5 (1%)
Belgium 5 (1%)
Viet Nam 5 (1%)
Australia 4 (1%)
Ireland 4 (1%)
Lithuania 4 (1%)
Pakistan 4 (1%)
Ghana 4 (1%)
Tunisia 4 (1%)
Greece 3 (0%)
Cyprus 3 (0%)
Ethiopia 3 (0%)
Kenya 3 (0%)
Thailand 3 (0%)
Taiwan (China) 3 (0%)
Malaysia 3 (0%)
Romania 3 (0%)
Cambodia 2 (0%)
Bulgaria 2 (0%)
Peru 2 (0%)
Bangladesh 2 (0%)
Hungary 2 (0%)
Saudi Arabia 2 (0%)
Moldova, The Republic of 1 (0%)
Albania 1 (0%)
Georgia 1 (0%)
Zambia 1 (0%)
Malawi 1 (0%)
Mauritius 1 (0%)
Belize 1 (0%)
Croatia 1 (0%)
Lao People's Democratic Republic 1 (0%)
Palestinian Territory 1 (0%)
Estonia 1 (0%)
Slovakia 1 (0%)
Qatar 1 (0%)
Curacao 1 (0%)
United Arab Emirates 1 (0%)
Latvia 1 (0%)
New Zealand 1 (0%)
Algeria 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
Wed Nov 19 08:29:22 2025