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

Total	This Year	This Month
690	75	3

Downloads per country

Sweden	77 (11%)
United States of America	61 (9%)
India	42 (6%)
Switzerland	35 (5%)
Germany	32 (5%)
Netherlands (Kingdom of the)	26 (4%)
China	26 (4%)
United Kingdom of Great Britain and Northern Ireland	23 (3%)
Poland	20 (3%)
Indonesia	19 (3%)
Italy	18 (3%)
South Africa	14 (2%)
Belgium	14 (2%)
France	13 (2%)
Malaysia	13 (2%)
Hong Kong (China)	12 (2%)
Turkiye	12 (2%)
Austria	12 (2%)
Ukraine	11 (2%)
Greece	11 (2%)
Unknown	10 (1%)
Brazil	9 (1%)
Portugal	8 (1%)
Spain	8 (1%)
Mexico	8 (1%)
Finland	8 (1%)
Thailand	8 (1%)
Russian Federation	8 (1%)
Georgia	8 (1%)
Denmark	7 (1%)
Singapore	7 (1%)
South Korea	7 (1%)
Japan	5 (1%)
Taiwan (China)	5 (1%)
Norway	5 (1%)
Tanzania, the United Republic of	5 (1%)
Australia	4 (1%)
Lithuania	4 (1%)
Canada	4 (1%)
Kenya	4 (1%)
Czechia	4 (1%)
New Zealand	4 (1%)
Morocco	3 (0%)
Serbia	3 (0%)
Ethiopia	3 (0%)
Kuwait	3 (0%)
Luxembourg	3 (0%)
Peru	2 (0%)
Pakistan	2 (0%)
Ireland	2 (0%)
Liechtenstein	2 (0%)
Egypt	2 (0%)
Hungary	2 (0%)
Saudi Arabia	2 (0%)
Philippines	2 (0%)
Viet Nam	2 (0%)
Slovakia	2 (0%)
Argentina	2 (0%)
Bosnia and Herzegovina	2 (0%)
Latvia	2 (0%)
United Arab Emirates	2 (0%)
Malta	1 (0%)
Iran	1 (0%)
Nigeria	1 (0%)
Bahrain	1 (0%)
Israel	1 (0%)
Zambia	1 (0%)
Chile	1 (0%)
Qatar	1 (0%)
Panama	1 (0%)
Ghana	1 (0%)
Mauritius	1 (0%)
Slovenia	1 (0%)
Romania	1 (0%)
Bulgaria	1 (0%)
Jersey	1 (0%)
Dominican Republic	1 (0%)