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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
731 17 0
Downloads per country

Netherlands (Kingdom of the) 125 (17%)
United States of America 93 (13%)
Sweden 57 (8%)
United Kingdom of Great Britain and Northern Ireland 37 (5%)
Germany 35 (5%)
Portugal 30 (4%)
Spain 23 (3%)
France 22 (3%)
Austria 20 (3%)
Brazil 19 (3%)
China 19 (3%)
South Africa 13 (2%)
Italy 12 (2%)
Turkiye 12 (2%)
India 11 (2%)
Denmark 10 (1%)
Switzerland 10 (1%)
Poland 9 (1%)
Lithuania 9 (1%)
Unknown 9 (1%)
Belgium 8 (1%)
Finland 7 (1%)
Japan 7 (1%)
Greece 6 (1%)
Australia 6 (1%)
Estonia 5 (1%)
Kenya 5 (1%)
Hungary 5 (1%)
Romania 5 (1%)
Viet Nam 5 (1%)
Bulgaria 5 (1%)
Hong Kong (China) 5 (1%)
Sri Lanka 4 (1%)
Russian Federation 4 (1%)
Philippines 4 (1%)
Czechia 4 (1%)
Singapore 4 (1%)
Indonesia 3 (0%)
Canada 3 (0%)
Morocco 3 (0%)
Ethiopia 3 (0%)
Slovakia 3 (0%)
Ireland 3 (0%)
Luxembourg 2 (0%)
Serbia 2 (0%)
Slovenia 2 (0%)
Egypt 2 (0%)
Argentina 2 (0%)
Norway 2 (0%)
Taiwan (China) 2 (0%)
Peru 2 (0%)
Macedonia 2 (0%)
Malaysia 2 (0%)
Thailand 1 (0%)
Nicaragua 1 (0%)
New Zealand 1 (0%)
Rwanda 1 (0%)
Palestinian Territory 1 (0%)
Uganda 1 (0%)
Panama 1 (0%)
Tanzania, the United Republic of 1 (0%)
Saudi Arabia 1 (0%)
Chile 1 (0%)
Mali 1 (0%)
Mexico 1 (0%)
Cyprus 1 (0%)
Israel 1 (0%)
Mongolia 1 (0%)
South Korea 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 Feb 4 08:58:26 2026