LUP Statistics
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 |
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%) |