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Record
Title
Concept of “Beneficial Ownership” in OECD and Chinese Tax Law - similarity and difference
Type
Student Paper
Publ. year
2024
Author/s
Zhao, Jinwen
Department/s
Department of Business Law
In LUP since
2024-06-10
Downloads

Total This Year This Month
446 27 3
Downloads per country

United States of America 85 (21%)
China 28 (7%)
Sweden 22 (5%)
Poland 18 (4%)
Hong Kong (China) 16 (4%)
Viet Nam 15 (4%)
Russian Federation 15 (4%)
Germany 13 (3%)
India 13 (3%)
Canada 13 (3%)
United Kingdom of Great Britain and Northern Ireland 13 (3%)
Norway 9 (2%)
France 9 (2%)
Japan 8 (2%)
Unknown 8 (2%)
Netherlands (Kingdom of the) 8 (2%)
Taiwan (China) 7 (2%)
Kenya 7 (2%)
Australia 6 (1%)
Italy 6 (1%)
Kazakhstan 6 (1%)
Singapore 5 (1%)
Spain 5 (1%)
Ukraine 5 (1%)
Indonesia 5 (1%)
South Korea 4 (1%)
Brazil 3 (1%)
Switzerland 3 (1%)
Peru 3 (1%)
Turkiye 3 (1%)
South Africa 3 (1%)
Denmark 2 (0%)
Mexico 2 (0%)
Malaysia 2 (0%)
Romania 2 (0%)
Philippines 2 (0%)
Cambodia 2 (0%)
Iraq 2 (0%)
Guyana 2 (0%)
Thailand 2 (0%)
Portugal 2 (0%)
Belgium 2 (0%)
Bangladesh 1 (0%)
Bulgaria 1 (0%)
Slovakia 1 (0%)
Slovenia 1 (0%)
Hungary 1 (0%)
New Zealand 1 (0%)
Chile 1 (0%)
Bolivia 1 (0%)
Bosnia and Herzegovina 1 (0%)
Panama 1 (0%)
Mongolia 1 (0%)
Cyprus 1 (0%)
Latvia 1 (0%)
Lithuania 1 (0%)
Pakistan 1 (0%)
Lebanon 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
Mon Feb 9 08:40:17 2026