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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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1598 146 13
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United States of America 134 (8%)
Netherlands (Kingdom of the) 127 (8%)
Sweden 123 (8%)
India 98 (6%)
South Africa 92 (6%)
Kenya 81 (5%)
Nigeria 60 (4%)
United Kingdom of Great Britain and Northern Ireland 60 (4%)
Germany 57 (4%)
Indonesia 49 (3%)
Portugal 42 (3%)
Italy 40 (3%)
Hong Kong (China) 34 (2%)
Tanzania, the United Republic of 30 (2%)
China 28 (2%)
Bangladesh 28 (2%)
Ghana 27 (2%)
Belgium 24 (2%)
Switzerland 21 (1%)
Ethiopia 21 (1%)
Zimbabwe 18 (1%)
France 16 (1%)
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Romania 15 (1%)
Unknown 15 (1%)
Turkiye 15 (1%)
Uganda 13 (1%)
Uzbekistan 13 (1%)
Egypt 12 (1%)
Austria 12 (1%)
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Russian Federation 11 (1%)
Spain 10 (1%)
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Malaysia 9 (1%)
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Finland 8 (1%)
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Ireland 5 (0%)
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Bulgaria 4 (0%)
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Taiwan (China) 4 (0%)
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Greece 4 (0%)
Czechia 4 (0%)
Namibia 3 (0%)
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Malawi 3 (0%)
Hungary 3 (0%)
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Tunisia 3 (0%)
Denmark 2 (0%)
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Syrian Arab Republic 2 (0%)
Lao People's Democratic Republic 2 (0%)
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Colombia 1 (0%)
Cameroon 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
Thu Jul 31 08:41:05 2025