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Record
Title
Taxing the Digital Economy in Developing Countries - A Legal Comparison Between OECD’s Pillar One and UN’s Article 12B
Type
Student Paper
Publ. year
2021
Author/s
Hadzovic, Elma
Department/s
Department of Law; Faculty of Law
In LUP since
2021-06-09
Downloads

Total This Year This Month
1613 161 12
Downloads per country

United States of America 138 (9%)
Netherlands (Kingdom of the) 127 (8%)
Sweden 123 (8%)
India 99 (6%)
South Africa 93 (6%)
Kenya 81 (5%)
Nigeria 61 (4%)
United Kingdom of Great Britain and Northern Ireland 61 (4%)
Germany 57 (4%)
Indonesia 49 (3%)
Portugal 42 (3%)
Italy 40 (2%)
Hong Kong (China) 34 (2%)
Tanzania, the United Republic of 30 (2%)
Bangladesh 28 (2%)
China 28 (2%)
Ghana 27 (2%)
Belgium 25 (2%)
Switzerland 21 (1%)
Ethiopia 21 (1%)
Zimbabwe 18 (1%)
France 16 (1%)
Pakistan 16 (1%)
Philippines 16 (1%)
Unknown 15 (1%)
Turkiye 15 (1%)
Romania 15 (1%)
Brazil 13 (1%)
Uzbekistan 13 (1%)
Uganda 13 (1%)
Austria 12 (1%)
Canada 12 (1%)
Egypt 12 (1%)
Russian Federation 11 (1%)
Spain 10 (1%)
Mauritius 9 (1%)
Morocco 9 (1%)
Malaysia 9 (1%)
Finland 8 (0%)
Singapore 8 (0%)
Sri Lanka 8 (0%)
Iran 8 (0%)
Peru 7 (0%)
Azerbaijan 6 (0%)
Viet Nam 6 (0%)
Australia 6 (0%)
Norway 6 (0%)
Ireland 6 (0%)
Rwanda 5 (0%)
Thailand 5 (0%)
Slovakia 5 (0%)
Turkmenistan 5 (0%)
Poland 4 (0%)
Saudi Arabia 4 (0%)
Taiwan (China) 4 (0%)
South Korea 4 (0%)
Bulgaria 4 (0%)
Greece 4 (0%)
Czechia 4 (0%)
Nepal 4 (0%)
Japan 3 (0%)
Hungary 3 (0%)
Kazakhstan 3 (0%)
Tunisia 3 (0%)
Namibia 3 (0%)
Estonia 3 (0%)
Lithuania 3 (0%)
Malawi 3 (0%)
Croatia 3 (0%)
Mexico 3 (0%)
Syrian Arab Republic 2 (0%)
Burkina Faso 2 (0%)
Macao 2 (0%)
Slovenia 2 (0%)
Latvia 2 (0%)
Denmark 2 (0%)
Georgia 2 (0%)
Lao People's Democratic Republic 2 (0%)
Oman 1 (0%)
XK 1 (0%)
Eswatini 1 (0%)
Kuwait 1 (0%)
Jamaica 1 (0%)
Colombia 1 (0%)
Bosnia and Herzegovina 1 (0%)
Belarus 1 (0%)
Botswana 1 (0%)
United Arab Emirates 1 (0%)
Kyrgyzstan 1 (0%)
Bhutan 1 (0%)
Zambia 1 (0%)
New Zealand 1 (0%)
Serbia 1 (0%)
Cameroon 1 (0%)
Senegal 1 (0%)
Liechtenstein 1 (0%)
Bermuda 1 (0%)
Cote d'Ivoire 1 (0%)
Iraq 1 (0%)
Sierra Leone 1 (0%)
Libya 1 (0%)
Panama 1 (0%)
Malta 1 (0%)
Macedonia 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
Mon Aug 25 08:34:22 2025