Skip to main content
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
625 35 8
Downloads per country

Sweden 91 (15%)
Germany 51 (8%)
Netherlands 48 (8%)
United Kingdom of Great Britain and Northern Ireland 41 (7%)
United States of America 28 (4%)
India 23 (4%)
China 23 (4%)
Indonesia 21 (3%)
Italy 18 (3%)
Turkey 17 (3%)
Portugal 17 (3%)
France 13 (2%)
Egypt 12 (2%)
South Korea 12 (2%)
Unknown 9 (1%)
Nigeria 8 (1%)
Finland 7 (1%)
Switzerland 7 (1%)
Brazil 7 (1%)
Bosnia and Herzegovina 7 (1%)
Hong Kong (China) 7 (1%)
Poland 7 (1%)
Morocco 7 (1%)
Austria 7 (1%)
Norway 6 (1%)
Spain 6 (1%)
Denmark 6 (1%)
Canada 6 (1%)
Tanzania, the United Republic of 5 (1%)
Iran 5 (1%)
Russian Federation 5 (1%)
South Africa 5 (1%)
Ukraine 5 (1%)
Zimbabwe 5 (1%)
Lithuania 4 (1%)
Australia 4 (1%)
Philippines 4 (1%)
Belgium 4 (1%)
Pakistan 4 (1%)
Japan 4 (1%)
Singapore 4 (1%)
Ethiopia 3 (0%)
Kenya 3 (0%)
Greece 3 (0%)
Ireland 3 (0%)
Thailand 3 (0%)
Malaysia 3 (0%)
Taiwan (China) 2 (0%)
Hungary 2 (0%)
Tunisia 2 (0%)
Ghana 2 (0%)
Romania 2 (0%)
Bulgaria 2 (0%)
Cyprus 2 (0%)
Cambodia 2 (0%)
Bangladesh 2 (0%)
Peru 2 (0%)
Croatia 1 (0%)
Latvia 1 (0%)
Qatar 1 (0%)
Zambia 1 (0%)
Mauritius 1 (0%)
Albania 1 (0%)
Curacao 1 (0%)
Viet Nam 1 (0%)
Georgia 1 (0%)
Algeria 1 (0%)
Moldova, The Republic of 1 (0%)
Slovakia 1 (0%)
United Arab Emirates 1 (0%)
Saudi Arabia 1 (0%)
New Zealand 1 (0%)
Palestinian Territory 1 (0%)
Belize 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
Tue Apr 23 08:44:43 2024