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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
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Total This Year This Month
1623 171 7
Downloads per country

United States of America 139 (9%)
Netherlands (Kingdom of the) 127 (8%)
Sweden 123 (8%)
India 100 (6%)
South Africa 93 (6%)
Kenya 81 (5%)
United Kingdom of Great Britain and Northern Ireland 62 (4%)
Nigeria 61 (4%)
Germany 57 (4%)
Indonesia 49 (3%)
Portugal 42 (3%)
Italy 41 (3%)
Hong Kong (China) 34 (2%)
Tanzania, the United Republic of 30 (2%)
China 28 (2%)
Bangladesh 28 (2%)
Ghana 27 (2%)
Belgium 25 (2%)
Ethiopia 21 (1%)
Switzerland 21 (1%)
Zimbabwe 18 (1%)
France 17 (1%)
Pakistan 16 (1%)
Philippines 16 (1%)
Romania 15 (1%)
Unknown 15 (1%)
Turkiye 15 (1%)
Brazil 14 (1%)
Uzbekistan 13 (1%)
Uganda 13 (1%)
Canada 12 (1%)
Austria 12 (1%)
Egypt 12 (1%)
Russian Federation 11 (1%)
Spain 10 (1%)
Morocco 9 (1%)
Malaysia 9 (1%)
Mauritius 9 (1%)
Finland 8 (0%)
Singapore 8 (0%)
Sri Lanka 8 (0%)
Iran 8 (0%)
Peru 7 (0%)
Viet Nam 7 (0%)
Azerbaijan 6 (0%)
Norway 6 (0%)
Australia 6 (0%)
Ireland 6 (0%)
Slovakia 5 (0%)
Turkmenistan 5 (0%)
Thailand 5 (0%)
Rwanda 5 (0%)
Czechia 4 (0%)
Poland 4 (0%)
Nepal 4 (0%)
Greece 4 (0%)
Saudi Arabia 4 (0%)
South Korea 4 (0%)
Taiwan (China) 4 (0%)
Bulgaria 4 (0%)
Tunisia 3 (0%)
Kazakhstan 3 (0%)
Lithuania 3 (0%)
Estonia 3 (0%)
Hungary 3 (0%)
Namibia 3 (0%)
Malawi 3 (0%)
Croatia 3 (0%)
Mexico 3 (0%)
Japan 3 (0%)
Slovenia 2 (0%)
Lao People's Democratic Republic 2 (0%)
Latvia 2 (0%)
Denmark 2 (0%)
Georgia 2 (0%)
Syrian Arab Republic 2 (0%)
Burkina Faso 2 (0%)
Macao 2 (0%)
Belarus 1 (0%)
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Bermuda 1 (0%)
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Zambia 1 (0%)
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New Zealand 1 (0%)
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United Arab Emirates 1 (0%)
Macedonia 1 (0%)
Cameroon 1 (0%)
Libya 1 (0%)
Bosnia and Herzegovina 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
Tue Sep 23 08:43:29 2025