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Record
Title
Do we need a new definition of Permanent Establishment for digital operations in Double Tax Treaties?
Type
Student Paper
Publ. year
2020
Author/s
Bikova, Elitsa
Department/s
Department of Business Law
In LUP since
2020-06-12
Downloads

Total This Year This Month
466 79 2
Downloads per country

United States of America 55 (12%)
Sweden 44 (9%)
Viet Nam 35 (8%)
Germany 32 (7%)
India 26 (6%)
China 22 (5%)
Netherlands (Kingdom of the) 19 (4%)
South Africa 18 (4%)
Switzerland 18 (4%)
United Kingdom of Great Britain and Northern Ireland 18 (4%)
Hong Kong (China) 14 (3%)
Portugal 9 (2%)
Tanzania, the United Republic of 8 (2%)
Italy 8 (2%)
Morocco 8 (2%)
Finland 7 (2%)
Singapore 7 (2%)
Denmark 6 (1%)
Canada 6 (1%)
Indonesia 6 (1%)
Brazil 4 (1%)
Spain 4 (1%)
Australia 4 (1%)
France 4 (1%)
Russian Federation 4 (1%)
Austria 4 (1%)
Norway 3 (1%)
Unknown 3 (1%)
Ukraine 3 (1%)
Lithuania 3 (1%)
South Korea 3 (1%)
Taiwan (China) 3 (1%)
Turkiye 3 (1%)
Tunisia 3 (1%)
Poland 3 (1%)
Czechia 3 (1%)
Japan 3 (1%)
Romania 3 (1%)
Philippines 3 (1%)
Mexico 2 (0%)
Bulgaria 2 (0%)
Lebanon 2 (0%)
Argentina 2 (0%)
Iran 2 (0%)
Uganda 2 (0%)
Malaysia 2 (0%)
Bahrain 1 (0%)
Azerbaijan 1 (0%)
Ireland 1 (0%)
Ethiopia 1 (0%)
United Arab Emirates 1 (0%)
Cameroon 1 (0%)
Kenya 1 (0%)
Algeria 1 (0%)
Georgia 1 (0%)
Hungary 1 (0%)
Malawi 1 (0%)
Ghana 1 (0%)
Gibraltar 1 (0%)
Thailand 1 (0%)
Latvia 1 (0%)
Colombia 1 (0%)
Eswatini 1 (0%)
Iraq 1 (0%)
Belgium 1 (0%)
Slovakia 1 (0%)
Albania 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
Wed Nov 19 08:29:22 2025