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Record
Title
Per Aspera Ad Astra: Towards the International Fiscal Meaning of the Concept 'Beneficial Owner'
Type
Student Paper
Publ. year
2011
Author/s
Vitko, Anna
Department/s
Department of Business Law
In LUP since
2011-08-29
Downloads

Total This Year This Month
2824 398 17
Downloads per country

Germany 424 (15%)
United States of America 381 (14%)
United Kingdom of Great Britain and Northern Ireland 185 (7%)
Russian Federation 175 (6%)
Netherlands (Kingdom of the) 132 (5%)
South Africa 122 (4%)
India 98 (3%)
France 96 (3%)
Sweden 95 (3%)
Italy 72 (3%)
Ukraine 71 (3%)
China 57 (2%)
Indonesia 52 (2%)
Nigeria 45 (2%)
Denmark 40 (1%)
Poland 39 (1%)
Belgium 37 (1%)
Canada 34 (1%)
Switzerland 30 (1%)
Morocco 26 (1%)
Cote d'Ivoire 25 (1%)
South Korea 24 (1%)
Hong Kong (China) 23 (1%)
Turkiye 22 (1%)
Thailand 22 (1%)
Finland 21 (1%)
Spain 20 (1%)
Unknown 20 (1%)
Australia 19 (1%)
Romania 19 (1%)
Cyprus 17 (1%)
Portugal 17 (1%)
Austria 16 (1%)
Luxembourg 15 (1%)
Norway 15 (1%)
Iceland 14 (0%)
Taiwan (China) 13 (0%)
Japan 12 (0%)
Bulgaria 11 (0%)
Brazil 11 (0%)
Hungary 10 (0%)
Singapore 10 (0%)
Ireland 10 (0%)
Viet Nam 10 (0%)
Philippines 9 (0%)
New Zealand 8 (0%)
Ghana 8 (0%)
Latvia 8 (0%)
Lithuania 8 (0%)
Malaysia 8 (0%)
Colombia 7 (0%)
United Arab Emirates 7 (0%)
Malta 7 (0%)
Peru 7 (0%)
Georgia 7 (0%)
Argentina 6 (0%)
Croatia 6 (0%)
Mauritius 6 (0%)
Sri Lanka 6 (0%)
Uganda 6 (0%)
European Union location 6 (0%)
Greece 5 (0%)
Kenya 5 (0%)
Bangladesh 5 (0%)
Tanzania, the United Republic of 5 (0%)
Czechia 4 (0%)
Liechtenstein 4 (0%)
Slovenia 4 (0%)
Mexico 4 (0%)
Iran 3 (0%)
Estonia 3 (0%)
Uruguay 3 (0%)
Pakistan 3 (0%)
Myanmar 3 (0%)
Ethiopia 2 (0%)
Chile 2 (0%)
Senegal 2 (0%)
Ecuador 2 (0%)
Uzbekistan 2 (0%)
Slovakia 2 (0%)
Zimbabwe 2 (0%)
Armenia 2 (0%)
Azerbaijan 2 (0%)
Israel 2 (0%)
Egypt 2 (0%)
Bolivia 2 (0%)
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Equatorial Guinea 1 (0%)
Yemen 1 (0%)
Sudan 1 (0%)
Serbia 1 (0%)
Namibia 1 (0%)
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Mali 1 (0%)
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Lebanon 1 (0%)
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Curacao 1 (0%)
Albania 1 (0%)
Rwanda 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
Sat Jun 7 08:34:04 2025