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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
676 158 10
Downloads per country

Netherlands (Kingdom of the) 122 (18%)
United States of America 80 (12%)
Sweden 55 (8%)
United Kingdom of Great Britain and Northern Ireland 35 (5%)
Germany 34 (5%)
Portugal 30 (4%)
Spain 23 (3%)
France 19 (3%)
Brazil 18 (3%)
Austria 18 (3%)
China 16 (2%)
South Africa 13 (2%)
Italy 12 (2%)
Turkiye 12 (2%)
Denmark 10 (1%)
India 9 (1%)
Lithuania 9 (1%)
Switzerland 9 (1%)
Poland 9 (1%)
Unknown 7 (1%)
Belgium 7 (1%)
Finland 7 (1%)
Japan 7 (1%)
Greece 6 (1%)
Australia 6 (1%)
Hong Kong (China) 5 (1%)
Estonia 5 (1%)
Romania 5 (1%)
Kenya 5 (1%)
Hungary 5 (1%)
Bulgaria 5 (1%)
Viet Nam 5 (1%)
Sri Lanka 4 (1%)
Russian Federation 4 (1%)
Singapore 4 (1%)
Philippines 4 (1%)
Czechia 4 (1%)
Morocco 3 (0%)
Indonesia 3 (0%)
Ireland 3 (0%)
Canada 3 (0%)
Ethiopia 3 (0%)
Malaysia 2 (0%)
Macedonia 2 (0%)
Egypt 2 (0%)
Slovenia 2 (0%)
Norway 2 (0%)
Luxembourg 2 (0%)
Peru 2 (0%)
Taiwan (China) 2 (0%)
Uganda 1 (0%)
Panama 1 (0%)
Rwanda 1 (0%)
South Korea 1 (0%)
Tanzania, the United Republic of 1 (0%)
Palestinian Territory 1 (0%)
Mongolia 1 (0%)
Mexico 1 (0%)
Cyprus 1 (0%)
Argentina 1 (0%)
Serbia 1 (0%)
Israel 1 (0%)
Nicaragua 1 (0%)
Slovakia 1 (0%)
Thailand 1 (0%)
Saudi Arabia 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 Oct 22 08:44:54 2025