Skip to main content
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
701 9 2
Downloads per country

Sweden 77 (11%)
United States of America 67 (10%)
India 42 (6%)
Switzerland 35 (5%)
Germany 32 (5%)
China 26 (4%)
Netherlands (Kingdom of the) 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%)
Turkiye 12 (2%)
Austria 12 (2%)
Hong Kong (China) 12 (2%)
Brazil 11 (2%)
Greece 11 (2%)
Ukraine 11 (2%)
Unknown 10 (1%)
Russian Federation 9 (1%)
Georgia 8 (1%)
Finland 8 (1%)
Portugal 8 (1%)
Thailand 8 (1%)
Mexico 8 (1%)
Spain 8 (1%)
South Korea 7 (1%)
Denmark 7 (1%)
Singapore 7 (1%)
Tanzania, the United Republic of 5 (1%)
Japan 5 (1%)
Taiwan (China) 5 (1%)
Norway 5 (1%)
Kenya 4 (1%)
Czechia 4 (1%)
Viet Nam 4 (1%)
Canada 4 (1%)
New Zealand 4 (1%)
Lithuania 4 (1%)
Australia 4 (1%)
Luxembourg 3 (0%)
Serbia 3 (0%)
Morocco 3 (0%)
Kuwait 3 (0%)
Ethiopia 3 (0%)
Argentina 2 (0%)
Latvia 2 (0%)
Philippines 2 (0%)
Peru 2 (0%)
Bosnia and Herzegovina 2 (0%)
Hungary 2 (0%)
Liechtenstein 2 (0%)
United Arab Emirates 2 (0%)
Saudi Arabia 2 (0%)
Slovakia 2 (0%)
Pakistan 2 (0%)
Ireland 2 (0%)
Egypt 2 (0%)
Bulgaria 1 (0%)
Ghana 1 (0%)
Iran 1 (0%)
Mauritius 1 (0%)
Zambia 1 (0%)
Qatar 1 (0%)
Nigeria 1 (0%)
Slovenia 1 (0%)
Jersey 1 (0%)
Dominican Republic 1 (0%)
Bahrain 1 (0%)
Romania 1 (0%)
Panama 1 (0%)
Israel 1 (0%)
Chile 1 (0%)
Malta 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
Sat Feb 14 08:51:39 2026