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Record
Title
The VAT liability of digital platforms: the EU rules in the light of the OECD Guidelines
Type
Student Paper
Publ. year
2021
Author/s
Jetten, Dunja Nicole Lisa
Department/s
Department of Business Law
In LUP since
2021-06-08
Downloads

Total This Year This Month
713 195 14
Downloads per country

Netherlands (Kingdom of the) 124 (18%)
United States of America 84 (12%)
Sweden 56 (8%)
United Kingdom of Great Britain and Northern Ireland 36 (5%)
Germany 34 (5%)
Portugal 30 (4%)
Spain 23 (3%)
France 21 (3%)
Austria 19 (3%)
China 19 (3%)
Brazil 19 (3%)
South Africa 13 (2%)
Italy 12 (2%)
Turkiye 12 (2%)
India 10 (1%)
Denmark 10 (1%)
Unknown 9 (1%)
Lithuania 9 (1%)
Switzerland 9 (1%)
Poland 9 (1%)
Finland 7 (1%)
Japan 7 (1%)
Belgium 7 (1%)
Greece 6 (1%)
Australia 6 (1%)
Hong Kong (China) 5 (1%)
Bulgaria 5 (1%)
Viet Nam 5 (1%)
Estonia 5 (1%)
Hungary 5 (1%)
Romania 5 (1%)
Kenya 5 (1%)
Philippines 4 (1%)
Singapore 4 (1%)
Czechia 4 (1%)
Sri Lanka 4 (1%)
Russian Federation 4 (1%)
Indonesia 3 (0%)
Ethiopia 3 (0%)
Ireland 3 (0%)
Morocco 3 (0%)
Canada 3 (0%)
Norway 2 (0%)
Macedonia 2 (0%)
Slovenia 2 (0%)
Argentina 2 (0%)
Serbia 2 (0%)
Egypt 2 (0%)
Taiwan (China) 2 (0%)
Peru 2 (0%)
Luxembourg 2 (0%)
Malaysia 2 (0%)
Chile 1 (0%)
Uganda 1 (0%)
Mali 1 (0%)
Nicaragua 1 (0%)
Mexico 1 (0%)
Thailand 1 (0%)
Saudi Arabia 1 (0%)
Panama 1 (0%)
Rwanda 1 (0%)
Palestinian Territory 1 (0%)
Israel 1 (0%)
South Korea 1 (0%)
Mongolia 1 (0%)
New Zealand 1 (0%)
Slovakia 1 (0%)
Tanzania, the United Republic of 1 (0%)
Cyprus 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 Dec 24 08:25:38 2025