Skip to main content
Record
Title
The Principal Purpose Test under BEPS Action 6: Does the OECD Proposal Fit the EU Legal Framework?
Type
Student Paper
Publ. year
2016
Author/s
Koriak, Oleksandr
Department/s
Department of Business Law
In LUP since
2016-06-14
Downloads

Total This Year This Month
2849 67 7
Downloads per country

Netherlands (Kingdom of the) 223 (8%)
United States of America 221 (8%)
Sweden 207 (7%)
Germany 188 (7%)
United Kingdom of Great Britain and Northern Ireland 156 (5%)
India 141 (5%)
China 115 (4%)
Italy 110 (4%)
Russian Federation 109 (4%)
Ukraine 84 (3%)
France 65 (2%)
Portugal 60 (2%)
Austria 55 (2%)
Indonesia 54 (2%)
Switzerland 48 (2%)
Brazil 48 (2%)
Spain 48 (2%)
Thailand 46 (2%)
Japan 46 (2%)
Finland 43 (2%)
Belgium 41 (1%)
Serbia 36 (1%)
Luxembourg 35 (1%)
Poland 34 (1%)
Canada 34 (1%)
Malta 32 (1%)
Hong Kong (China) 31 (1%)
South Korea 30 (1%)
Unknown 30 (1%)
South Africa 25 (1%)
Turkiye 25 (1%)
Singapore 23 (1%)
Australia 21 (1%)
Denmark 20 (1%)
Mexico 20 (1%)
Norway 20 (1%)
Ireland 20 (1%)
Hungary 19 (1%)
Cyprus 16 (1%)
Greece 15 (1%)
Bulgaria 15 (1%)
Mauritius 15 (1%)
Colombia 13 (0%)
Slovakia 11 (0%)
Iceland 11 (0%)
United Arab Emirates 10 (0%)
Malaysia 10 (0%)
Lithuania 10 (0%)
Kazakhstan 10 (0%)
Taiwan (China) 9 (0%)
Morocco 8 (0%)
Peru 7 (0%)
New Zealand 6 (0%)
Israel 6 (0%)
Kenya 6 (0%)
Czechia 6 (0%)
Tanzania, the United Republic of 5 (0%)
Romania 5 (0%)
Uruguay 5 (0%)
Azerbaijan 4 (0%)
Pakistan 4 (0%)
Moldova, The Republic of 4 (0%)
Viet Nam 4 (0%)
Nigeria 4 (0%)
Philippines 3 (0%)
Aruba 3 (0%)
Mongolia 3 (0%)
Liechtenstein 3 (0%)
Qatar 3 (0%)
Croatia 3 (0%)
Ethiopia 3 (0%)
Iran 3 (0%)
Argentina 2 (0%)
Uganda 2 (0%)
Ghana 2 (0%)
Saudi Arabia 2 (0%)
Georgia 2 (0%)
Costa Rica 2 (0%)
Chile 2 (0%)
Bosnia and Herzegovina 2 (0%)
Barbados 2 (0%)
Macedonia 2 (0%)
Egypt 2 (0%)
Lebanon 1 (0%)
Monaco 1 (0%)
Cambodia 1 (0%)
Estonia 1 (0%)
Sierra Leone 1 (0%)
Kuwait 1 (0%)
Lao People's Democratic Republic 1 (0%)
Trinidad and Tobago 1 (0%)
Zambia 1 (0%)
Madagascar 1 (0%)
Zimbabwe 1 (0%)
Latvia 1 (0%)
Andorra 1 (0%)
Isle of Man 1 (0%)
Togo 1 (0%)
Tunisia 1 (0%)
Lesotho 1 (0%)
Suriname 1 (0%)
Namibia 1 (0%)
Nepal 1 (0%)
European Union location 1 (0%)
Albania 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
Thu Jul 17 08:37:11 2025