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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
418 303 20
Downloads per country

United States of America 74 (20%)
China 28 (7%)
Sweden 20 (5%)
Poland 18 (5%)
Hong Kong (China) 16 (4%)
Russian Federation 14 (4%)
Viet Nam 13 (3%)
India 13 (3%)
United Kingdom of Great Britain and Northern Ireland 12 (3%)
Canada 12 (3%)
Germany 12 (3%)
Norway 9 (2%)
France 8 (2%)
Unknown 8 (2%)
Japan 8 (2%)
Netherlands (Kingdom of the) 7 (2%)
Taiwan (China) 7 (2%)
Kenya 7 (2%)
Australia 6 (2%)
Kazakhstan 6 (2%)
Italy 6 (2%)
Indonesia 5 (1%)
Singapore 5 (1%)
Ukraine 5 (1%)
South Korea 4 (1%)
Spain 4 (1%)
South Africa 3 (1%)
Switzerland 3 (1%)
Brazil 3 (1%)
Peru 3 (1%)
Portugal 2 (1%)
Denmark 2 (1%)
Belgium 2 (1%)
Romania 2 (1%)
Thailand 2 (1%)
Cambodia 2 (1%)
Turkiye 2 (1%)
Guyana 2 (1%)
Malaysia 2 (1%)
Mexico 2 (1%)
Lebanon 1 (0%)
Hungary 1 (0%)
Bulgaria 1 (0%)
Pakistan 1 (0%)
Slovakia 1 (0%)
Latvia 1 (0%)
Philippines 1 (0%)
Bosnia and Herzegovina 1 (0%)
Cyprus 1 (0%)
Bolivia 1 (0%)
Mongolia 1 (0%)
Panama 1 (0%)
Chile 1 (0%)
New Zealand 1 (0%)
Bangladesh 1 (0%)
Slovenia 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