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Record
Title
Does the Substance over Form approach implemented as a result of the BEPS package reconciles the Permanent Establishment definition with the existence of economic allegiances?
Type
Student Paper
Publ. year
2019
Author/s
Zúñiga Vargas, Moisés
Department/s
Department of Business Law
In LUP since
2019-06-12
Downloads

Total This Year This Month
597 59 5
Downloads per country

Sweden 73 (12%)
United States of America 38 (6%)
Switzerland 34 (6%)
India 29 (5%)
Germany 27 (5%)
Netherlands (Kingdom of the) 24 (4%)
United Kingdom of Great Britain and Northern Ireland 20 (3%)
Poland 20 (3%)
Indonesia 17 (3%)
Italy 16 (3%)
China 14 (2%)
South Africa 14 (2%)
France 13 (2%)
Malaysia 12 (2%)
Austria 12 (2%)
Turkiye 11 (2%)
Greece 11 (2%)
Hong Kong (China) 10 (2%)
Ukraine 10 (2%)
Belgium 10 (2%)
Unknown 10 (2%)
Brazil 9 (2%)
Portugal 8 (1%)
Russian Federation 8 (1%)
Mexico 8 (1%)
Finland 8 (1%)
Georgia 7 (1%)
Denmark 7 (1%)
South Korea 7 (1%)
Spain 7 (1%)
Japan 5 (1%)
Tanzania, the United Republic of 5 (1%)
Taiwan (China) 5 (1%)
Thailand 5 (1%)
Norway 5 (1%)
Kenya 4 (1%)
Singapore 4 (1%)
Canada 4 (1%)
Lithuania 4 (1%)
New Zealand 4 (1%)
Czechia 4 (1%)
Ethiopia 3 (1%)
Serbia 3 (1%)
Luxembourg 3 (1%)
Kuwait 3 (1%)
Argentina 2 (0%)
Ireland 2 (0%)
Saudi Arabia 2 (0%)
Hungary 2 (0%)
Australia 2 (0%)
Morocco 2 (0%)
Slovakia 2 (0%)
Bosnia and Herzegovina 2 (0%)
Peru 2 (0%)
Liechtenstein 2 (0%)
Latvia 2 (0%)
United Arab Emirates 2 (0%)
Bulgaria 1 (0%)
Chile 1 (0%)
Viet Nam 1 (0%)
Jersey 1 (0%)
Romania 1 (0%)
Dominican Republic 1 (0%)
Bahrain 1 (0%)
Qatar 1 (0%)
Malta 1 (0%)
Ghana 1 (0%)
Pakistan 1 (0%)
Egypt 1 (0%)
Philippines 1 (0%)
Israel 1 (0%)
Zambia 1 (0%)
Nigeria 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 Sep 22 08:32:59 2024